Abstract: with the rapid development of Internet technology and the continuous refinement of professional division of labor, purchasing business is becoming more and more important to the operation of Internet enterprises. Taking KPY company, the leading Internet service platform in China, as the case study object, and comprehensively using the grounded analysis and questionnaire survey method, the study finds that the internal control of purchasing business of Internet enterprises performs well in risk assessment and supervision, while there is still room for improvement in control environment, control activities, information and communication; further, from the aspects of human resource construction, procurement management, this paper analyzes and sums up the main problems from five aspects, which are mode, supplier management, acceptance, information and communication. Based on this, the optimization strategy is put forward. This study not only enriches the relevant research of internal control evaluation to a certain extent, but also expands the existing case study paradigm. It also has important guiding significance for the construction of internal control in procurement business of the same type of Internet enterprises and the establishment and improvement of internal control policies and schemes by government departments.

Key words: purchasing business, internal control, Internet enterprise