Research On Internal Audit Optimization Of Supply Chain In L Home Textile Company

With the increasing effectiveness of internal audit in risk management,value-added services and improving organizational operations,internal audit has been paid more and more attention by enterprises.The evolution of internal audit has a history,from a single financial audit to business audit,and from business audit to management audit.Modern enterprise management believes that the three functions of enterprises are "supply chain management,R & D and marketing".In terms of today’s development situation,supply chain management has become one of the three core functions of the company.The scientific and effective audit can effectively ensure the implementation of the company’s strategy and the improvement of business ability.L company is one of the home textile enterprises with the largest channel,the highest brand awareness and the strongest comprehensive strength in China.Its development is inseparable from the support of the supply chain,but there are great risks in the whole process of the supply chain from receiving the sales order to delivering the products to the customers.By analyzing the problems existing in each node of L company’s internal supply chain,this paper determines the content of supply chain audit,mainly from the problems existing in five aspects: planning,procurement,quality,production and storage,and determines four audit contents: procurement compliance,value creation,contract performance and anti fraud.It is found that there are some problems in the internal audit of L company’s supply chain,such as lack of systematic supply chain audit projects,unreasonable division of audit functions,unclear audit strategy of purchase price,lack of systematic audit of supply chain fraud,improper audit communication and so on.In view of these problems,this paper puts forward the optimization of supply chain audit projects,improvement of audit institutions and functions Establish and improve the procurement price audit strategy,anti fraud audit,implement the schemes of "dare not corrupt,can not corrupt,do not want to corrupt",improve the audit communication mechanism,and put forward the guarantee measures for the implementation of the scheme from the aspects of improving the supervision of supply chain business,reasonably allocating audit resources,improving the professional quality of supply chain auditors,and establishing the supply chain performance audit evaluation system.