会计学院知识库

近年来，经济全球化发展迅猛，任何公司都无法在一体化浪潮下独善其身。日益剧烈的竞争迫使我国电商公司现面临的风险与日俱增。目前电商公司发展迅速，资金体量大、交易频繁，公司从其他角度入手解决问题，实施风险导向审计对于公司风险管理意义重大。最近几年，J电商公司内部审计方面取得很大进步，但仍有可以改善的地方。J电商公司作为一家电子商务服务公司，存在的风险管理问题比较复杂。因此，J电商公司非常有必要重视内审风险。运用以风险为基础的审计模型，对企业进行有效的管理具有重要意义。风险导向审计，以风险为基础，同时以风险点为入手点，审计的目的是将公司战略和商业目标结合起来。它不仅能改善公司治理，还能加强内部控制，是当今最广泛使用的审计技术之一。

本文首先回顾了国内外风险导向内部审计的研究现状，之后引入风险导向审计的相关理论基础，接着以电子商务公司J为例，查询相关资料之后介绍J电商公司的基本情况，分析了J电商公司内部审计的现状，并找出遇到的相关问题。随后，建立以风险为基础的内部审计流程，将新程序应用于J电商公司内部审计活动中。具体来说，在审计准备阶段识别风险，使用模糊综合评估方法评估风险，并在J电商公司推行了以风险为基础的内部审计模式，从而实现风险导向内部审计，为J电商公司的内部审计工作提供了一种保障措施，推动了基于风险的审计模式在J电商公司的内部审计工作中的有效实施；最后，为风险导向内部审计在电商公司的合理应用提供保障建议。

In recent years, the rapid development of economic globalization, no company enterprise can be in the integration wave alone. Increasingly intense competition has forced China's e-commerce enterprises are now facing risks that cannot be compared with those of the past. At present, e-commerce enterprises are developing rapidly, with large capital volume and frequent transactions, With the current rapid development of e-commerce enterprises and frequent capital transactions, the internal emphasis on risk management is increasing. And internal audit, as an independent supervisory body，Significant for corporate risk management. In recent years, Company J has achieved some results in internal audit, but there are still many shortcomings and deficiencies. As an e-commerce service company, Company J has complex risk management problems. Therefore, Risk-based auditing is based on the concept of risk management and is risk-based, starting from the existence of risk points. The objective of the audit is to align the company's strategy with its business objectives. It can not only improve corporate governance, but also strengthen internal control. It is one of the most widely used audit technologies today.

This paper first reviews the research status of risk-oriented internal audit at home and abroad, and then introduces the relevant theoretical basis of risk-oriented audit, followed by the example of e-commerce enterprise J is introduced according to the relevant materials, and the company's internal audit status is analyzed to find problems. Then, establish a risk-based internal audit process and apply the new procedure to J e-commerce company's internal audit activities, risks are identified in the audit preparation stage and assessed using Fuzzy comprehensive evaluation method. Specifically, risks are identified in the audit preparation phase, assessed using a fuzzy integrated assessment methodology, and a risk-based internal audit model is implemented at J E-Commerce to achieve the desired results and provide safeguards to facilitate the effective implementation of risk-based auditing in J E-Commerce's internal audit work. Finally, make recommendations on internal audit risk management for the development of the e-commerce industry.