In this paper, we first analyzed the risk composition and influence factors of the internal audit process of TPL enterprises, then from the perspective of risk management, discussed the problems existing in the internal audit system of these enterprises, then on such basis, explored the establishment of the risk-management based internal audit process and system, and at the end, proposed the suggestions to improve the internal audit system of the TPL enterprises in China.%伴随着我国第三方物流企业的不断发展,针对风险管理导向构建完备的内部审计体系也日益成为企业做优做精、实现内涵式发展的关键.首先分析了第三方物流企业内部审计的风险构成及其影响因素,并探讨风险管理视角下我国第三方物流企业内部审计存在的问题.在此基础上,探索构建了基于风险管理的内部审计的流程体系,并提出了健全我国第三方物流企业内部审计体系的建议.
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