Identification And Response Of Internal Control Audit Risk In E-commerce Enterprises

The rapid development of network information technology drives the rapid expansion of e-commerce industry based on the Internet.Supported by the open platform of the Internet,it is the biggest difference between e-commerce enterprises and traditional enterprises.This important difference makes the internal control of e-commerce enterprises more complex,and also puts forward higher requirements for auditors to carry out internal control audit of e-commerce enterprises.Based on the collection of relevant literature,and on the concrete analysis,research,combing the e-commerce industry internal control audit risk of related theory,and using the method of literature research and case analysis,mainly from the identification and response of internal control audit risk of electronic commerce enterprise,finally taking the internal control audit of Suning by PWC as an example,to concrete demonstration of the study.Firstly,this paper introduces the background and significance of the topic.Analysis of the current domestic and foreign research on internal control audit,e-commerce audit risk and other issues.The main research contents and methods,as well as the main innovation points and shortcomings are introduced.For the identification of internal control audit risk of e-commerce enterprises,this paper mainly discusses from three aspects,respectively,to understand the external environment of e-commerce industry,enterprise level internal control identification and evaluation,business level internal control identification and evaluation.For the e-commerce enterprise internal control audit risk response,this paper mainly wrote two aspects of the response measures,respectively for the e-commerce information system control deviation response measures and for major business process control deviation response measures.To control deviation response information system mainly include assigned more experienced or with information technology skills of auditors and the use of external response measures,such as information technology expert working for major business process control deviation should mainly include when choosing intends to test the control into the unpredictable factors and enlarge the sample size of the internal control testing,closely around e-commerce enterprises,the essay discusses the uniqueness of their own.Then,taking the internal control audit of Suning by PWC as an example,this paper introduces the subject and object of internal control audit,and analyzes which aspects PWC should identify and deal with the internal control audit risk of Suning.Finally,this paper summarizes the research content,and puts forward some suggestions on the internal control audit of e-commerce industry.