Research On Risk Management And Control Of Internal Audit Of Supply Chain Of Company A

In today’s economic situation,e-commerce has sprung up,and the competition between supply chains has become more intense.More and more enterprises have gradually changed their management mode to supply chain management mode.In the entire supply chain chain,the core enterprises should integrate upstream and downstream customer resources and aim at the overall efficiency,so the risks in finance,system and business activities cannot be ignored,which requires auditors not to audit the financial statements alone,but to extend the project content to the entire supply chain.At present,the domestic supply chain audit mainly relies on internal audit,and the future audit development trend is also based on the audit of core enterprises,and comprehensively analyzes the problems of upstream and downstream enterprises in the supply chain chain.However,due to the short development time of supply chain audit and the lack of research on supply chain audit risks,it is necessary to study the risk identification and risk control of supply chain audit in order to carry out the work smoothly.Company A selected in this article is a commodity supply chain management company with many years of supply chain management experience,in addition to operating traditional supply chain management business,it has also developed the market of supply chain finance and supply chain digital platform,and its internal audit department is relatively perfect.This paper mainly adopts the methods of literature research and case analysis,based on the risk-oriented internal audit risk model according to the relevant theories of supply chain management,first analyzes the inherent risks of the industry faced by the enterprise,then analyzes the possible internal control risks according to the three major business operations,and then analyzes the inspection risks existing by the auditors,and proposes corresponding control methods and measures according to the analyzed risks.Finally,the full text is summarized and concluded,and its own outlook is put forward.Through the research of this paper,it is found that supply chain internal audit can analyze the risks faced by enterprises more comprehensively and improve the efficiency of supply chain management through the audit of all links of the supply chain.For the industry in which commodity supply chain management companies operate,relevant policies are an important factor affecting their operations,and enterprises should strengthen their prediction and response to risks.In addition,expanding markets and businesses can resist commodity cyclical risks and price fluctuation risks,which is conducive to strengthening competition.According to the supply chain management business of enterprises,enterprises face cooperation risks from upstream suppliers in the procurement process,credit risks and accounts receivable risks from downstream customers in the sales process,and enterprises should improve customer access systems and credit evaluation systems.In the process of logistics and warehousing,they may face cargo rights risks,and enterprises should strengthen the management system of goods.In terms of supply chain finance business and digital platform,enterprises are also subject to the risks of factoring business itself and system operation risks,and should strengthen the training of personnel and improve relevant systems.In addition,auditors should strengthen their professional accomplishment to ensure the smooth progress of supply chain internal audit.