Abstract

From the perspective of internal audit, exploring that cross-border e-commerce is the main form of popular enterprise development at present and an inevitable product under the Internet. However, it is precisely in this environment that compared to the audit work of traditional business industries, the audit business conducted by cross-border e-commerce enterprises will generate larger business and the transaction process is relatively more complex, which requires the supervision and evaluation function of internal audit, Strengthen internal management and enhance transaction standardization, identify, analyze, evaluate, dispose of, and mitigate risks more efficiently, and establish a comprehensive and full process risk warning system. Therefore, establish a control mechanism led by internal audit, integrating internal audit throughout the entire process of cross-border e-commerce risk control, and promoting the healthy and sustainable development of cross-border e-commerce enterprises.

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