Research On Internal Audit Optimization Of Tobacco Materials Purchasing In Z City Tobacco Company

The tobacco industry is an important pillar industry of the national economy and a major tax source in China.At present,the tobacco industry is facing the shackles of tobacco control policies and the impact of foreign tobacco enterprises.In order to cope with the increasingly fierce competition,the tobacco industry is more and more eager to reduce the cost,smoke with the procurement spending as an important part of tobacco leaf production cost,the supervision of the internal audit department as the major tobacco company departments,to realize the value of the company,and promote the company healthy development plays a decisive role,Z city tobacco company's current internal audit can't adapt to the development of smoke in the procurement business.And the study of risk-oriented internal audit or the introduction of western concepts in the majority,suitable for China's national conditions and the enterprise internal audit organization,function,content,research is relatively lack,and the current domestic literature data for material purchasing risk-oriented internal auditing in the more rare,literature research is scarce.To sum up,it is necessary to establish a risk-oriented internal audit of tobacco materials procurement applicable to the company.Based on the realistic background and research status,the research question of this paper is:how to carry out feasible optimization research on internal audit of tobacco materials procurement of tobacco companies in Z city?In Z city tobacco company as an example,this paper use the procurement theory foundation and risk-oriented internal audit theory,introduces its smoke cigarette material purchasing and using the procurement status of internal audit,induces the Z city tobacco smoke in the procurement of internal audit is internal audit risk point of attention is not complete,internal audit recommendations problems such as vague and no follow-up,and using the theory of risk management "risk identification,risk assessment,risk response to" train of thought,of Z city tobacco smoke in the procurement of internal audit process is optimized,by perfecting the smoke with the procurement internal audit system and improve the quality of the staff to improve the internal audit system problems.In this paper,the conclusions are:(1)on the basis of the theory of risk management,conducted a comprehensive recognition of cigarette material purchasing risk,risk assessment model was established by applying the analytic hierarchy process(AHP),expert scoring method is used to the importance of scores,the final will be ordered risk quantification,risk is greater than the organization and management of procurement activity of the risk,and in business activities,select suppliers,purchasing price risk,procurement contract risk is particularly important.(2)propose countermeasures for the main risk points of the assessment,and conduct random check and review of relevant materials and archives for the main risk points of the business process;In view of the main risk points in the organization management,through learning advanced enterprises,hiring external consultants and other measures to deal with.(3)emphasize the importance of improving the risk-oriented internal audit system of tobacco materials procurement,improving the comprehensive quality of internal audit personnel and improving the internal audit information system,and ensure the effective implementation of internal audit through these measures.