Modern Risk-oriented Internal Audit In J E-commerce Enterprises

In recent years,the rapid development of economic globalization,no company enterprise can be in the integration wave alone.Increasingly intense competition has forced China’s e-commerce enterprises are now facing risks that cannot be compared with those of the past.At present,e-commerce enterprises are developing rapidly,with large capital volume and frequent transactions,With the current rapid development of e-commerce enterprises and frequent capital transactions,the internal emphasis on risk management is increasing.And internal audit,as an independent supervisory body,Significant for corporate risk management.In recent years,Company J has achieved some results in internal audit,but there are still many shortcomings and deficiencies.As an e-commerce service company,Company J has complex risk management problems.Therefore,Risk-based auditing is based on the concept of risk management and is risk-based,starting from the existence of risk points.The objective of the audit is to align the company’s strategy with its business objectives.It can not only improve corporate governance,but also strengthen internal control.It is one of the most widely used audit technologies today.This paper first reviews the research status of risk-oriented internal audit at home and abroad,and then introduces the relevant theoretical basis of risk-oriented audit,followed by the example of e-commerce enterprise J is introduced according to the relevant materials,and the company’s internal audit status is analyzed to find problems.Then,establish a risk-based internal audit process and apply the new procedure to J e-commerce company’s internal audit activities,risks are identified in the audit preparation stage and assessed using Fuzzy comprehensive evaluation method.Specifically,risks are identified in the audit preparation phase,assessed using a fuzzy integrated assessment methodology,and a risk-based internal audit model is implemented at J E-Commerce to achieve the desired results and provide safeguards to facilitate the effective implementation of risk-based auditing in J E-Commerce’s internal audit work.Finally,make recommendations on internal audit risk management for the development of the e-commerce industry.