Research On The Internal Audit Of A Electric Vehicle Sales Company Based On SOX Audit

With the rapid development of economy and the improvement of the network,the electronic commerce based on the Internet has become a new business model.The form of electronic commerce with the network to achieve the electronic trading process,greatly improving the company's operating efficiency,completely changed the company's business processes.Different from the traditional company,e-commerce business process is complex,fast update,so the risk is much higher than the traditional enterprise.This study takes the case of A electric car sales business as a sample,in the angle of internal audit,according to Sarbanes Oxley(SOX)compliance audit requirements,analysis of enterprises are facing the major causes of risk,identify the specific risks of these reasons lead in the business process,audit effectiveness of risk control activities for enterprises.According to the audit results of the control activities,the paper puts forward the management advice and suggestions to improve the internal control system.To provide guidance for the construction of audit and risk control system of other e-commerce business enterprises.