A Real Estate Enterprise Groups, Corporate Governance And Internal Audit Study

In the corporate governance structure, the internal audit functions'set-up and practice is an issue that should not be overlooked. Over the years, the academic community and practitioners in two parallel lines on the study of modern enterprises internal management and the modern enterprise internal audit,that separatism and neglected implication between the two are intrinsically linked. This paper studies the fundamental starting point of a real estate enterprise group internal audit institutions in corporate governance structure of the position , and the specific role of the mode of operation of corporate governance and internal audit link, connecting the internal audit into corporate governance framework, internal audit position as corporate governance monitoring system components, it has played to strengthen and improve the corporate governance role to safeguard the orderly capital market, promoting healthy economic development.This paper is divided into four main chapters of a real estate enterprise groups in the internal audit institutions in corporate governance environment status role and operational methods of analysis,The first chapter ,a brief introduction to the domestic and international issues related to the research results; Chapter II, Based on a real estate Corporate Governance and the internal audit example, elaborate on the current status of the real estate industry and real estate enterprises of a certain group of basic information, such as company history, governance structure, internal audit institutions of the evolution of the internal audit and corporate governance framework for the relationship between the position and role, as well as the company's management structure and internal audit agencies briefly evaluated that the current internal audit institutions faced major challenges : the scope of the audit as narrow and professional personnel quality, the mode of operation of immature bodies are not standardized, and only attach importance on the investigation and handling of the problem and ignore the service functions of the play, the technology behind; Chapter III, the good corporate governance structure and internal audit of the theoretical basis of the study; Chapter IIII , on these issues in-depth study, this paper presents a solution, such as : establishing a good corporate governance structure, guarantee that the internal audit independence and the establishment of a sound system of internal controls, OIA staff to improve audit quality and technology and expand the area of internal audit and improve communication skills. Based on the corporate governance structure of the internal audit and evaluation system and the establishment of the internal audit department performance evaluation criteria. In the above solution, This paper considers the establishment of good corporate governance structure and internal departments to ensure the independence is to fully exploit the role of the OIA foundation and customs Key.In this paper, the hope that the right of a real estate enterprise group internal audit and corporate governance research, for other industries and the company's internal audit work played a perfect reference.