The Study Of Appliance Of Risk-oriented Internal Audit In The Marketing Business In The Real Estate Agencies

In recent years,the state has carried out reasonable structural adjustments to all walks of life.At the Central Economic Work Conference on December 21,2018,the government proposed "to build a long-term mechanism for the healthy development of the real estate market,insisting that the house is used for living,not for the positioning of speculation,because of the city's policy,classification guidance,and solidification.The main responsibility of the city government to improve the housing market system and the housing security system.In order to overheat the development of the real estate industry,the government has adopted various policy measures to regulate and control,and the real estate industry has gradually adjusted from high-speed expansion to optimized transformation.The real estate company's sales business,as an important activity for the company to achieve profits,also faces significant external pressure.At the same time,real estate companies have received frequent reports of bad sales such as “ tea fee ”,“occupation fee”and“bundling sales fee”,which has led many buyers to place strong demands on the normative nature of real estate sales.It has caused the government to pay attention to the compliance of real estate sales business.In addition to the above external needs,the healthy internal management needs of real estate companies have become one of the main reasons for strengthening the risk management of sales operations.From a theoretical point of view,real estate companies to improve their own governance structure,strengthen the requirements of internal control and risk management determines the implementation of risk-oriented internal audit within the enterprise.However,in reality,in the initial stage of the internal audit construction of real estate companies,there are various situations such as imperfect system construction and management's lack of attention.This leads to certain limitations of risk-oriented internal auditing.Therefore,it has certain significance for the risk-oriented internal audit research of real estate sales business.The first part of the thesis is an introduction,which mainly introduces the research background,theoretical significance and practical significance of this paper.It summarizes and reviews the relevant literatures of risk-oriented internal audit and real estate audit,and describes the research ideas of this paper.And research methods,innovations and deficiencies;the secondpart is an overview of the concept definition and related theoretical basis;the third part is the analysis of the status quo of risk-oriented internal audit of real estate sales business;the fourth part combines the real case of A real estate company to real estate Sales business risk-oriented internal audit research,through the review of the internal audit case of A real estate company sales project,put forward the problems in the process of internal audit work,analyze the reasons for the proposed problems;the fifth part of this paper is mainly for Improve the internal audit of risk-oriented sales business of A real estate company,and put forward specific suggestions and improvement measures;the sixth part of this paper is the summary and outlook of this paper.This paper combines the specific cases of risk-oriented internal audit of A company's sales business,and studies the problems existing in the process of risk-oriented internal audit.The reasons for these problems are analyzed and the recommendations are made one by one.The main contributions are as follows: The real estate sales business has gradually become the focus and difficulty of risk management in the operation of real estate companies.The research of this paper can provide new ideas for risk management.Second,the research in this paper can strengthen the attention of real estate sales business auditing and think about how to control And standardize the development of sales business audit,and then promote the healthy development of real estate companies;Third,enrich the perspective and literature of real estate sales business audit,from the perspective of risk-oriented internal audit,the development of this business can promote risk-oriented audit practice Constantly expanding.