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