R Company Sales Business Internal Audit Optimization Research

The rapid development of the world economy has led to increasingly fierce market competition.In business activities,enterprises must not only meet the challenges brought about by market competition but also always prevent the risks brought by internal and external environments.Although traditional internal auditing can reveal relatively weak links in business management,it has certain limitations.It pays more attention to the internal control of the company,but seldom pays attention to the risks the company faces.In recent years,the company's operating risks have increased significantly.It is hoped that internal audit can take on more functions and responsibilities,especially to identify and evaluate risks,prevention and control.Therefore,in order to effectively cope with the many risks facing the current enterprises,many companies and internal audit institutions in the world have re-examined internal audits,making risk-oriented internal audit come into being.Risk-oriented internal auditing is the latest development of internal audit.Therefore,this paper optimizes the internal audit business based on the risk-oriented perspective.Risk-oriented internal auditing achieves goals such as the development of audit plans through risk assessment and rational allocation of audit resources,which not only improves audit efficiency,but also increases the value of the company,enabling it to survive and develop in a high-risk environment.Therefore,this article takes R company's sales business as the research object.First,it summarizes the basic theories of risk-oriented internal audit,including the concept analysis of internal audit and risk-oriented internal audit,the characteristics and process framework of risk-oriented internal audit,and the theoretical basis.Based on a comprehensive analysis of the status quo of the internal auditing of the R manufacturing company of the cotton manufacturing industry,the status quo of the internal auditing of the R company sales business,and the existing problems,the internal audit is optimized based on the risk-oriented perspective of the R company's sales business,and the risk the internal audit-oriented model was applied to R's internal sales audit activities to improve the company's internal auditing deficiencies.Finally,the risk-oriented internal audit model was able to effectively operate in R's sales business audit.Through the research of this paper,it is found that the premise of risk-oriented internal audit is to identify and evaluate the risks of the company and increase the value for the company.In addition,risk-oriented internal auditing is a new type of auditing model.Its auditing focus has changed from the traditional internal auditing testing process to risk assessment.Based on this,risk-oriented internal audit can provide management with valuable suggestions for improvement,and also improve the quality of audit work and efficiency.Finally,the role of risk-oriented internal audit in risk management,corporate governance,and internal control has gradually become an important evaluation and monitoring tool for improving risk management and internal control.