The Study On Improvement Of Internal Operational Audit System Of C Investment Property Project Of W Group

Internal audit includes operation audit,risk management audit,internal control audit,financial statement audit,etc.Internal operation audit mainly evaluates the efficiency and benefit of enterprise operation and management process.At present,there is a lack of research on operation auditing.With the sudden collapse of many enterprises and frequent outbreak of fraud,the management of large enterprises has gradually attracted attention and supervision from the outside world.The main reason is the absence and omission of internal supervision system.As a large-scale enterprise,in addition to accepting external audit supervision according to law,it should also attach importance to the construction of internal audit system and improve its ability of supervision and investigation.In recent years,major enterprises have started to set up internal audit departments,aiming to help improve corporate value and operational efficiency by performing independent and objective supervision functions.It is particularly important to explore the internal audit management methods suitable for the development of enterprises.This paper intends to study the internal operation audit system of W group C investment property project through literature search,case description and experience summary.First of all,it introduces the basic concept of investment property projects and the current situation of the coexistence of various types of business forms,highlighting the necessity of the implementation of management audit supervision on investment property projects.Secondly,by sorting out the theories or concepts related to internal audit,risk management and internal control,the author determined to carry out research from the aspects of internal audit characteristics,functions and functions,etc.,in order to find the theoretical support for the improvement of internal operation audit system of W group.Thirdly,the problems in the application of the existing system are found out and the reasons are analyzed.Finally,according to the three lines of defense model,internal control and other theories,we propose the optimization proposal of W Group’s internal operation audit system.The innovation of this paper is to further refine the concept of internal audit,break the current research which mainly focuses on the audit of financial statements,and put forward feasible Suggestions on the optimization of internal audit system from the perspective of operation.Emphasize that the application of internal audit should be based on the needs of the enterprise under the guidance of internal audit standards,should not be limited to the audit content.The deficiency lies in that there are few studies on the investment property and operation audit mode at present,the professional literatures and materials available for reference are relatively limited.It is also expected to be constantly improved by later scholars.