Research On Application Of Risk-orientated Internal Audit In Real Estat Eenterprises

Real estate industry plays a role of leading,basic and pillar industry in the national economy system.According to the statistics of some developed countries,the industrial values of related industries will increase by 1.5 to 2 percentage points as the industrial value of real estate industry increase by one percentage point.The real estate industry is featured with a long industry chain and large correlation,which directly or indirectly guides and affects the development of many related industries.The response coefficient and influence coefficient of real estate industry are in an average level among the various sectors of national economy.While the key for real estate enterprises to obtain success is whether they can control risks well.It is very important for the internal audit department of one real estate enterprise to positively analyze,prevent and cope with risks.The major responsibility of the internal audit department is to recognize major risks and adopt measures to prevent risks thus to guarantee the real estate enterprise to manage risks comprehensively.As the management idea of modern enterprises develops constantly,the risk-orientated internal audit mode has been applied into various enterprises.The risk-orientated internal audit model always implements the concept of risk-oriented throughout the audit process,can effectively identify the risks faced by the audited projects,and focuses the audit effort on major risks.It is based on the assessment of risks.With the"goal ? risk ? control ? audit" model,the audit focus is locked in the major risk areas that management is most concerned about.This scientific and efficient audit method can enable real estate companies to use the least audit resources to complete efficient work tasks.This paper starts from risk-orientated internal audit to research how the risk-orientated internal audit is better applied in practices.Besides,this paper adopts the research method of combining theory with case,and refers to previous research materials to analyze the basic theory of risk-orientated internal audit.Moreover,based on the above research,it combines with the actual situation of Vanke Real Estate enterprises to expound the risk-orientated internal audit mode.Finally,it gets the following conclusion:the management personnel of Vanke Real Estate enterprises formulate clear enterprise objectives and pay attention to internal audit;the existing risk evaluation system is comprehensive and is helpful for other real estate enterprises for reference.Meanwhile,this paper also establishes risk evaluation quantification system and proposes the suggestion of centering on risk management and establishing internal audit.