Research On Internal Auditing Of Paper Enterprises Participating In Environmental Risk Management

With the emphasis on ecological protection by the whole people,the Chinese government has strengthened the efforts to rectify the polluting industry,especially the paper industry.As a traditional “three high” industry with high investment,high energy consumption and high pollution,the paper industry faces the risk of being rectified and banned.Paper companies must take precautions and management of environmental risks if they want to continue to develop.Auditing is one of the effective methods to deal with the environmental risks of papermaking enterprises.The auditing department should help enterprises to prevent,supervise and control in advance in environmental risk management.However,because the government audit is limited by objective factors such as manpower allocation,time and resources,despite the environmental protection-related audit activities,it is difficult to urge paper companies to prevent and control their own environmental risks;the CPA's audit of environmental risks is There are fewer in practice.As an enterprise's own "immune system",internal audit can play a role in improving environmental protection and effective response to supervision.However,in reality,the internal audit of papermaking enterprises involved in environmental risk management is still in a very simple inspection stage for environmental protection,and the control effect is not satisfactory.Based on this,this paper discusses how the internal audit of papermaking enterprises can effectively participate in environmental risk management and re-supervise environmental risks from the perspective of internal audit.Based on a large number of literatures and related theories,statistics and finishing paper-related laws and regulations documents,government environmental review and audit reports,papermaking enterprises violation penalties announcements,and annual reports and social responsibility reports,this paper firstly deals with environmental risks and environmental risks of papermaking enterprises.And the paper analyzes the connotation andprocess of internal audit participation of environmental protection in papermaking enterprises.Then it discusses the necessity of internal audit participation in environmental risk management.It analyzes the environmental risk of internal audit participation of papermaking enterprises in China from two perspectives: corporate governance and internal audit department.Management process,content and other aspects of the problem;and selected A paper company as a case,analyzed the company's internal audit participation in environmental risk management situation and process,compared the internal audit participation in environmental risk management before and after clean production,resource conservation The difference in benefits between the three aspects of the green economy,indicating the merits and shortcomings of the case.Combined with the main practical problems and the case of A Paper Company,the countermeasures of the existing problems are proposed from the perspectives of corporate governance and internal audit departments of papermaking enterprises.Through research,this paper mainly draws the following conclusions: The internal audit of papermaking enterprises should effectively participate in the environmental risk management of enterprises,and exert their advantages in preventing risks,strengthening control,and providing effective suggestions beforehand,specifically by reviewing and evaluating environmental risks.Identify and evaluate the situation,review and evaluate the effectiveness of environmental risk management,further improve the risk management process and continue to track the resolution of environmental problems to participate,and play the role of internal audit to prevent environmental risks from the “third line of defense”.