家装行业的电商化与内部审计——以亚厦股份为例

E-Commerce and Internal Audit in the Home Decoration Industry—A Case Study of Yasha Corporation

电商发展以来,实体家装行业受到巨大冲击,开拓电商市场尤为关键,与此同时也为其提出了新的内审要求。我国大数据审计发展至今已取得相当成就,越来越多的企业投身于大数据审计的浪潮中。本文选择浙江亚厦股份作为案例分析对象,了解其全面风险管理的工作内容及分工情况,重点分析其基于风险管理的内部审计云平台的应用实践,总结以云平台为实现方式的内部审计参与风险管理工作成果,进一步分析内部审计云平台在组织风险管理中的优势与难点,为发挥更大的效用提出了相关建议。Since the development of e-commerce, the physical home decoration industry has been greatly impacted, and exploring the e-commerce market is particularly crucial. At the same time, new internal audit requirements have also been put forward for it. The development of big data auditing in China has achieved considerable success so far, and more and more enterprises are joining the wave of big data auditing. This article selects Zhejiang Yasha Co., Ltd. as the case study object to understand its comprehensive risk management work content and division of labor. The focus is on analyzing the application practice of its internal audit cloud platform based on risk management, summarizing the achievements of internal audit participation in risk management work through cloud platform implementation, further analyzing the advantages and difficulties of internal audit cloud platform in organizational risk management, and proposing relevant suggestions for maximizing its effectiveness.