Research On Internal Audit Mode Of Food Enterprise Social Responsibility

With the continuous improvement of laws and regulations,the public's concept of consumption has become increasingly rational,and the social responsibilities of food companies have drawn increasing attention.However,during the process of social responsibility,food companies do not pay attention to risk prevention and control,resulting in frequent food enterprise problems and triggering food enterprise social responsibility risks.As a result,the company's reputation has been reduced,its corporate image has been damaged,and even its operational risks have jeopardized the sustainable development of the company.Internal audit is an effective means to strengthen risk management.It is relatively independent.It is also familiar with the corporate governance system and internal control.Through its professional procedures and methods,it can assess and supervise the entire process of risk management to prevent control risk.Internal auditing can carry out internal control tests,review and evaluate the implementation of food enterprise social responsibility,find problems in food enterprise social responsibility management,analyze and evaluate corporate food enterprise social responsibility risks,and effectively prevent and respond to this risk.In order to improve the efficiency and quality of corporate social responsibility for food enterprise,prevent and properly solve food safety issues from the corporate perspective,and achieve a win-win situation for the development of the company itself and social stability.The research idea of this article is through the case study,taking the problems found in the case as the logic starting point,and finding the countermeasures as the clues,summarizing according to the existing literature,and conducting the theory of the internal audit model of food enterprise social responsibility from the perspective of risk management.In the case analysis,the author found that the food company had a special internal audit of food enterprise with only sporadic audit matters concerning food enterprise social responsibility,but did not extend to the food enterprise social responsibility audit.During the internal audit of food enterprise,internal auditing agencies and personnel have not yet fully considered the possible risks of food enterprise and social responsibility.In the internal audit of food enterprise,the establishment of objectives,institutional arrangements,personnel selection,audit procedures and methods,audit indicators,etc.There is a lack of social responsibility concepts and risk management concepts.Therefore,the author believes that companies should infiltrate the concept of social responsibility and the concept of risk management in the process of internal audit of food enterprise,change the audit objectives,expand the audit content to fulfill the food enterprise social responsibility,update the auditing system,and select talents with comprehensive quality.The use of risk management audit methods,a reasonable selection of food enterprise and social responsibility internal audit evaluation indicators,do a good job of food enterprise and social responsibility risk assessment and supervision.Therefore,this paper constructs an internal audit model of food enterprise social responsibility from the perspective of risk management.The necessity and feasibility of this model are discussed.According to certain principles,this mode is explained from five aspects: audit goal,audit subject,audit content,audit process and method,and audit index system.This article consists of five parts.The first part is the introduction,which includes the research background and significance,literature review,research ideas and methods,data sources and innovations.The second part is the concept definition and theoretical basis.It mainly defines the related concepts of food enterprise social responsibility and related concepts of risk management audit.It expounds the social contract theory,stakeholder theory and risk management theory,and lays a theoretical foundation for follow-up research.The third part is the case analysis,which mainly analyzes the status quo,existing problems and causes of internal audit of food enterprise social responsibility of company T,and discusses countermeasures.The fourth part is the construction of the internal audit model of food enterprise social responsibility under the perspective of risk management.The fifth part is the conclusion and deficiency.The innovation of this paper is based on a relatively new perspective of risk management,in-depth study of the important aspects of corporate social responsibility auditing-internal audit of food enterprise social responsibility,and improve the internal audit evaluation index system for food enterprise social responsibility.As a result,the corporate social responsibility audit theory was enriched,the content of enterprise risk management was increased,and the status of internal audit in social responsibility audit was improved.At the same time,this paper also provides methods for food companies to prevent and control food enterprise social responsibility risks,and provides advice and suggestions for promoting sustainable development of enterprises.