合同管理审计案例研究——以N公司为例  

Case study of contract management audit——Taking Company N as an example

作　　者：吴彦焜 Wu Yankun(Nanjing Audit University,Nanjing,Jiangsu,211815)

机构地区：[1]南京审计大学,江苏南京211815

出　　处：《市场周刊》2023年第7期116-119,共4页Market Weekly

摘　　要：以N公司因合同管理不善被卷入一起融资性贸易案件为例,结合企业风险管理与合同管理理论具体分析企业在商务合同管理过程中面临的风险,分阶段探讨企业在合同管理各环节需要重点关注的事项,并从内部审计的视角出发分析内部审计如何在合同管理中发挥作用,进而对更好地发挥内部审计作用提出合理建议。Taking a financing trade case in which Company N was involved in poor contract management as an example,we analyze the risks faced by enterprises in the process of business contract management by combining enterprise risk management and contract man-agement theory,discuss the matters that enterprises need to focus on in various aspects of contract management in stages,and analyze how internal audit can play a role in contract management from the perspective of internal audit,and then put forward reasonable suggestions to better play the role of internal audit.

关 键 词：融资性贸易 风险管理 内部审计 

分 类 号：F715.4[经济管理—产业经济]