B's Supply Chain Audit Case Studies

The21st century, in the environment of an increasing competition of the globaleconomic, the traditional management evolved as the supply chain management, thecompetition between the supply chains replaced the competition among enterprises.The automobile industry is developing fastly. Manufacturing supply chains make themanufacturing industry as the center, closely linked upstream suppliers anddownstream distributors, to form a complete supply chain system. In the processes ofsupply chain management, financial, the operating risks and fraud risks ofinstitutional, policy and production activities can not be ignored, which requirescompanies not only audit the financial statements is but the supply chain, while includthe logistics, information flow and capital flow. Research on supply chain audit iscurrently focused on internal audit, future trends should also be based on the corebusiness and analyze the problem of each part of the supply chain. Internal audit isaudit the enterprise and then put out some great advises to make the enterpriserunning better. This paper analyzes the background and development of the supplychain audit at the beginning, mainly through the study of an automobilemanufacturing company B ’s key projects of supply chain audit, combining practicewith theory, analyzing the the audit process and results of the company. Eventually,by the problems of this audit, point out the important points that should be payattention to in the supply chain management and supply chain audit, then, put forwardmy views to the relevant enterprises rectification.