Study On Internal Audit Of Risk Management In Pharmaceutical Enterprises

At present,the links between countries are becoming closer and closer,and the economy and society are developing rapidly.Changes in the external environment and defects in the enterprise’s own management have affected the realization of the objectives of pharmaceutical enterprises to varying degrees,and various uncertainties have greatly increased.Only by continuously strengthening the risk management ability can pharmaceutical enterprises effectively manage risks and ensure the realization of enterprise objectives.As an important means to enhance enterprise value,internal audit can effectively improve the level of enterprise risk management.Conducting internal audit activities on the risk management status of enterprises can better promote sustainable development and achieve strategic goals.A pharmaceutical group is a pharmaceutical enterprise.Currently,it has established a risk management team,but the integration of internal audit and risk management needs to be further improved.The enterprise has not formed a complete internal audit system,and internal risk management audit activities are difficult to be effective,promoting the enhancement of enterprise value.This article adopts a combination of normative research and case studies to explore the development of internal audit for risk management in pharmaceutical enterprises,and to help them improve their risk management level.Firstly,the research background and significance of internal audit for risk management in pharmaceutical enterprises are systematically elaborated,existing literature is reviewed,and the research ideas,methods,and innovative points of this article are introduced.Secondly,it defines the concepts of risk management,internal audit,and risk management internal audit,points out the characteristics of risk management internal audit,elaborates on the particularity of risk management in pharmaceutical enterprises,analyzes the necessity and feasibility of conducting risk management internal audit,and elaborates on its theoretical basis.Thirdly,build the internal audit practice framework of risk management in pharmaceutical enterprises,and sort out from five aspects: audit objectives,audit principles,audit content,audit procedure,and audit techniques and methods.Finally,starting from the basic situation of A Pharmaceutical Group,a case study is conducted on its internal audit of risk management,identifying the problems and reasons of A Pharmaceutical Group’s internal audit of risk management,and proposing strategies to improve the internal audit of pharmaceutical enterprise risk management from five aspects: firstly,strengthening overall risk assessment and fully integrating enterprise risk management;Secondly,establish a risk identification and evaluation system to ensure audit effectiveness;Thirdly,deepen the application of audit results and strengthen audit supervision;Fourth,improve the efficiency of consulting services and achieve value added;The fifth is to explore modern audit technology and improve audit efficiency.The innovation points of this paper are as follows:(1)In view of the particularity of the pharmaceutical industry and its special requirements for risk management,the internal audit framework of risk management of pharmaceutical enterprises is built from five aspects: objectives,principles,contents,procedures and methods,which helps pharmaceutical enterprises control their own risks and provides guidance for pharmaceutical enterprises to carry out internal audit of risk management;(2)Analyze the specific cases of pharmaceutical enterprises,find out the problems and causes in the internal audit of risk management,and then put forward corresponding countermeasures to provide corresponding reference for the internal audit of risk management of pharmaceutical enterprises.