首页|数字经济背景下跨境电商企业内部审计面临的挑战与应对策略

数字经济背景下跨境电商企业内部审计面临的挑战与应对策略

Challenges and Coping Strategies for Internal Audit of Cross-border E-commerce Enterprises under the Background of Digital Economy

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数字经济背景下,跨境电商企业的经营管理模式呈现出有别于传统企业的特征,这些特征使企业内部审计面临着更为复杂的挑战.基于跨境电商企业特有的经营管理模式的逻辑分析,对企业内部审计活动进行重新审视和定位.针对多部门组织协调困难、跨地区沟通协作复杂、技术技能要求过高和法规遵循不足等问题,提出了建设独立内审机构、利用数据分析技术、加强人才培训和强化合规意识等对策,助力跨境电商企业更好地应对内部审计挑战,确保合规运营并实现可持续发展.
Under the background of digital economy,the operation mode of cross-border e-commerce enterprises presents distinct characteristics from traditional enterprises,which forces internal audit departments of enterprises to face more complex challenges.In light of the cross-border e-commerce enterprises'operation mode,the internal audit is relocated and reviewed.Focusing on difficulties in multi-department organization and coordination,complexity in high technical skill requirements and inadequate compliance with regulations and law,suggestions are provided including establishing an independent internal audit institution,leveraging data analysis technology,enhancing talent training,and strengthening compliance awareness.These measures aim to ensure a better respondence for cross-border e-commerce enterprises to internal audit chanllenge and achieve its sustainable development.

digital economycross-border e-commerceinternal auditrisk managementcoping strategies

徐锦波

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义乌工商职业技术学院,浙江 义乌 322000

数字经济 跨境电商 内部审计 风险管理 应对策略

浙江省社科联研究课题(2022)

2022N125

2024

浙江工贸职业技术学院学报
浙江工贸职业技术学院学报

浙江工贸职业技术学院学报

影响因子:0.264
ISSN:1672-0105
年,卷(期):2024.24(1)
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