The Procurement Business Risk Management Audit Research

From the early 1990s risk management audit fetching to China, and in the early 21st century, officially proposed through continuous exploring for risk management audit in our country, the research and practice has made some achievements. But for procurement business risk management audit theoretical study and practical exploration is relatively rare.This paper uses theoretical research and case studies of combining research methods. First on the basis of the review of risk management audit, purchase risk, procurement risk management audit of the existing research results and overall evaluation, takes the accountability theory, risk importance theory and ERM frame theory as the theoretical basis, and takes the five ministries enterprise internal control application guide no.7-purchasing business " (2010) and in the internal audit covariance within the specific standards no.16-risk management audit" (2004) as a guide, studies the procurement business risk management audit. I think, internal audit organization and personnel for procurement business risk management whether suitable for review and appraisal is purchasing business risk management audit goal; Procurement business process existed in each risk point is purchasing business risk management audit the specific content; Purchasing business risk management audit plan stage should include understanding of the auditees purchasing situation, to develop audit plan etc work steps. The implementation stage shall include assessing the auditees purchase risk identification, evaluation the adequacy of the auditees purchase risk assessment of appropriateness, evaluate the auditees purchase risk measures and evaluating the effectiveness of the auditees determine the appropriateness of the residual risk. The reporting phase of the work is being done by the internal auditor with management further communication and the audit report. The follow-up audit stage of the work is checked by the internal auditor audit report points out problems of corrective actions and auditing opinions and suggestions to carry out the situation. Then, the choice SanLu company as a case, apply these research results in the 2004 "fake protein" milk powder events, and analysis SanLu group's purchasing business and made risk management audit conclusion.Risk management audit into purchasing business, research and make procurement risk management audit of target, contents and procedure, and this is where the innovation.