Research On The Application Of Modern Risk-oriented Internal Auditing In A E-commerce Enterprises

In recent years,the number of E-commerce companies in China has shown a rapid growth,coupled with information technology updates and unpredictable domestic and international economic situations,E-commerce companies face more diversified business risks.Therefore,the management puts forward further requirements for the enterprise's risk management,hoping that internal audit will play a more active role in the field of risk management,assist the enterprise to develop healthily in a complex environment,and promote only the enterprise to achieve its organizational goals.The internal audit of A E-commerce enterprises is mainly based on the financial-oriented audit mode,but this audit mode lacks the necessary management of risks.The business links of A E-commerce enterprises are complex and there are many risk management problems.Therefore,it is imminent for A E-commerce companies to introduce modern risk-oriented internal audit.Modern risk-oriented internal audit is the application of risk-oriented audit thought in internal audit,based on risk,combined with organizational strategy and business objectives,systematically evaluate and manage organizational risks,and use the concept of risk as the guiding ideology throughout the audit activities,thereby reducing the risk of risk that the company will deviate from the target.This audit model can not only effectively improve the organization's governance,but also strengthen the organization's management of risks,and escort the organization to achieve the goal of adding value.This article first reviews the research background and research status of modern risk-oriented internal audit and E-commerce audit at home and abroad,and then introduces the relevant theoretical concepts of modern risk-oriented internal audit and e-commerce enterprise internal audit.Then introduce the case of A E-commerce enterprise,introduce the development overview of the enterprise and the status of internal audit,find the problem based on the audit status and analyze the cause of the problem,then analyze the necessity and feasibility of introducing the audit model.The introduction phase is mainly for the construction and application of the modern risk-oriented internal audit process.In the audit preparation phase,it is mainly to identify and analyze risks at the strategic and business levels of the company,and then to quantify the risk of the audit project according to the results of risk identification and according to the indicators The risk level derived from the system arranges the audit plan,and analyzes the specific application of modern risk-oriented internal audit in combination with specific cases.Finally,the expected effect of the design is evaluated based on the content of the process construction,and corresponding guarantee measures are proposed to promote the modern risk-oriented internal audit to be effectively carried out in the work of A E-commerce enterprises.