基于SWOT视角的风险管理内控审计优化探析
Analysis of Internal Control Audit Optimization of Risk Management Based on SWOT Perspective

本文根据基层烟草企业内部控制审计现状，运用SWOT矩阵法，分析其内部优势及劣势，外部机遇及挑战，并在各要素的组合的情形下，加以策略分析，探讨优化风险管理内控审计的途径，保障企业内控管理实效，强化组织治理和管理效能。
In this paper, according to the current situation of the internal control audit of grassroots tobacco enterprises, SWOT matrix method is used to analyze its internal strengths and weaknesses, external opportunities and challenges and in the combina-tion of various elements, strategy analysis is carried out to explore ways to optimize the internal control audit of risk management, guarantee the effectiveness of enterprise internal control man-agement, and strengthen the effectiveness of organizational governance and management.