供应链内部审计方法研究及其在汽车企业的应用管理科学与工程专业论文.docx

哈尔滨工业大学管理学硕士学位论文 哈尔滨工业大学管理学硕士学位论文 II II Abstract Since 90s’, supply chain management, as an important aspect of management, becomes a key to improve enterprise’s competition ability and to win in the business. In the face of immense changes in economic environment, risks increase greatly these days. Enterprises have to identify potential risks in supply chain and reduce these risks into an acceptable level. Research on internal audit, which is an important control method for evaluating and effectiveness of risk control in company management, is imperative. Due to importance and complexity of automotive industry in the whole economic, research on methodology of internal audit and its application in the automotive industry is meaningful. Based on academic research and matrix application, qualitative and quantitative analysis, multi-subject link, this paper studies on methodology and practice of internal control of supply chain in the automotive industry. This paper includes five parts: firstly, introduction of research background, foundation, actuality and deficiency of relative research both in China and abroad, methodology and framework. Secondly, it summarizes relative theory of supply chain and of internal audit. Thirdly, it establishes the methodology system of internal audit of supply chain, analyzes methodology of risk identification and risk evaluation of supply chain, establishes evaluating system for effectiveness of supply chain control based on FAHP, sets up the system of evaluating system of supply chain with qualitative and quantitative analysis and analytical method of residual risk. Then this paper analyzes contents of supply chain internal audit according to the automotive industry, which uses methods above. In this part, it analyzes risks of supply chain in the automotive industry, constructs evaluating system for effectiveness of supply chain control and evaluating system of supply chain according to automotive industry. In the end, the article in