风险管控视角下国际贸易企业的内部审计策略研究

Research on Internal Audit Strategy of International Trade Enterprises from the Perspective of Risk Management and Control

内部审计的职责在于对监控企业财务管理中的各类风险,提升企业经营整体绩效。以风险防控为导向,引入内部审计,对国际贸易企业各贸易业务流程展开全面梳理和审查,对可能存在的风险进行识别、控制和监督,来降低企业运营成本,提高企业综合竞争力。随着国际金融体系的不断完善,资源、商品等贸易活动更加频繁,与之而来的财务风险日趋严峻。分析国际贸易类企业实施内部审计的必要性,突出监督职能、控制职能、评价职能。国际贸易企业更要抓准对外贸易风险管控这一关键点,从提升内部审计科学性、规范性、独立性上,构建和完善涵盖整个对外贸易活动的内部审计管理体系,促进企业财务管理工作良性、健康、可持续发展。

The responsibility of internal audit lies in monitoring all kinds of risks in the financial management of enterprises and improving the overall performance of enterprises.Taking the risk prevention and control as the guidance,this article introduces the internal audit,and comprehensively sorts and reviews the international trade enterprises’business processes,with the identification,control and supervision of the possible risks,so as to reduce the operating costs of enterprises and improve the comprehensive competitiveness of enterprises.With the continuous improvement of the international financial system and more frequent resources,commodities and other trade activities,financial risks have become increasingly serious.This paper analyzes the necessity of implementing internal audit in international trade enterprises,and highlights the functions of supervision,control and evaluation.International trade enterprises should pay more attention to the key point of foreign trade risk management and control,and construct and improve the internal audit management system covering the whole foreign trade activities.From the aspects of promoting the scientific,normative and independent nature of internal audit,sound,healthy and sustainable development of financial management in enterprises will be promoted.