Research On Internal Audit Optimization Of NT Pharmaceuticals Based On Risk Orientation

With the continuous improvement of China's market economy system and the continuous improvement of people's living standards,the concept of health has gradually deepened,and pharmaceutical enterprises as one of the pharmaceutical industry have been paid more and more attention by the state.Especially with the specialized division of labor and the development of economic globalization in the pharmaceutical industry,the management of pharmaceutical enterprises is becoming more and more complex,the types and scale of business are becoming more and more large,and the internal audit of enterprises is facing great challenges while obtaining rapid development.Currently risk-oriented internal audit is a capability.The risk-oriented internal audit can help pharmaceutical companies to improve management and promote development.Based on case analysis and literature research,this paper takes NT pharmaceutical companies as an example to study the problems related to internal audit from the perspective of risk orientation.The article is divided into six parts: the first part introduces the research background and significance,summarizes the relevant research at home and abroad,and also puts forward the research methods and the innovation points of this paper.The second part expounds the relevant concepts and theoretical basis,which provides some theoretical support for further research.The third part introduces the internal audit cases of NT pharmaceutical companies,and describes the situation of NT companies in the main business,financial performance,R & D and external environment,internal audit situation.The fourth part points out the key problems of NT company in strategic objectives,risk awareness,audit procedures,risk assessment,follow-up rectification and so on.The fifth part,starting from the strategic goal,designs the risk-oriented internal audit optimization scheme according to the four stages of preparation stage,implementation stage,reporting stage and follow-up stage.The sixth part,through the construction of risk-oriented internal audit culture,improve the internal control system,strengthen the professional ability of internal auditors and strengthen the ability of information technology to ensure the optimization of the program.