Research On Audit Of Enterprise Supply Chain

With the development of the market economy,the internal management mode of manufacturing enterprises is also constantly improving.The traditional management mode has changed into a supply chain management mode due to the inability to adapt to the development of the times.At the same time,the competition between enterprises has also been separated from the traditional economic form.The competition between a certain enterprise and another enterprise is transformed into a competition between supply chain enterprise groups and enterprise groups.The current situation at home and abroad is changing,and the external macro environment facing the operation of the enterprise is constantly changing.This not only brings development opportunities to the enterprise,but also creates a lot of challenges.As a result,various new problems and new problems will be encountered in the process of enterprise management Risk,how to deal with endless problems and risk points is the focus of enterprise supply chain management.Supply chain audits are based on risk-based auditing and evaluation of the effectiveness of business processes and key control points of each node of the supply chain,and effective supervision of the overall operation of the supply chain,which helps to discover the risks and risks of each node of the supply chain.The loopholes are reported to the management for timely rectification,so as to control the supply chain risks within the tolerance of the enterprise,ensure the efficiency of the supply chain operation,and promote the sustainable development of the enterprise.The core issue of this article is: How to do a good job of supply chain audit to ensure the efficiency of supply chain operation.Based on this,this article takes company B as a case company,first of all,it summarizes and summarizes the domestic and foreign research on the supply chain audit level,discusses the research results and directions of domestic and foreign scholars in the field of supply chain audit;second,introduces the supply chain audit Connotation and the four major theoretical foundations,paved the way for the follow-up case studies;then,based on the actual case of the supply chain audit implemented by company B,the content and work flow of company B's supply chain audit were introduced,focusing on the existence of company B's supply chain audit The problems were discussed.Next,suggestions were made on the problems discovered during the audit of company B's supply chain;finally,the research conclusions and shortcomings of this paper were presented.The purpose and significance of this paper is to combine the theory of supply chain audit with the practice of supply chain audit of company B,and hope to provide reference experience and lessons for supply chain audit of company B and other manufacturing enterprises,and truly give play to the early warning of supply chain audit The role of control during the event and post-event evaluation to promote the sustainable development of the enterprise.