| Since the beginning of this century,Chinese scholars have gradually implemented risk management auditing theory in enterprises.At the same time,the China Internal Audit Association issued the "Internal Auditing Specific Standard No.16-Risk Management Audit" in 2005 to standardize the management of risk management audits.After years of theoretical research and practical development of risk management auditing,it has a certain practical foundation in the application of Chinese enterprises.The application field has begun to expand from the financial industry to other various industries.Although a relatively complete risk management auditing system has been formed in the financial industry,due to the short application time of risk management auditing in other industries,a systematic application plan has not been formed.In addition,the financial industry’s risk management audit system cannot fully match the development of risk officer audits in other industries.Therefore,how to make better use of risk management auditing in other industries to realize the value-added of enterprises has become an important issue to be solved urgently in the theoretical and practical circles.P Real Estate Company is a wholly-owned subsidiary established by China’s large-scale real estate companies to transform to industrial real estate.Under the initiative of the group company,it has gradually implemented risk management audits.However,due to the implementation of the risk management auditing framework of the group company’s traditional real estate industry risk management auditing template,it failed to fully consider the characteristic risks faced by industrial real estate companies in the project development process.As a result,it is difficult for P Real Estate Company’s risk management audit activities to fully exert their effectiveness.Therefore,this article uses P Real Estate Company as a case to carry out research.Based on combing the company’s risk management and risk management audit business processes,combining the company’s strategic objectives,it attempts to explore the optimization of the problems existing in P Real Estate Company’s risk management audit at this stage,aiming to achieve sustainable,stable and healthy development of P Real Estate Company.Based on the above background,the author focuses on theoretical analysis and case analysis.First,the author collates and summarizes the relevant literature on risk management and risk management auditing at home and abroad,and defines the key concept of this paper “risk management auditing”,through the integration of risk management auditing related theories,and clarifies the perspective of this research.Secondly,the author combines theory with practice,taking P Real Estate Company as the research object,and analyzes the risks faced by industrial real estate companies in the project development and their risk management profile,and introduce the risk management auditing profile and the implementation of risk management audit procedures of P Real Estate Company through text and flowcharts.Then,based on the analysis of the current situation of P Real Estate Company,the author finds out the specific problems that P Real Estate Company has in implementing risk management audit activities.Finally,in response to related issues,P Real Estate Company needs to improve the supporting mechanism for risk management audits,strengthen the construction of a modern risk management audit system,clarify the target positioning of risk management audits,improve the awareness of risk management audits,use big data auditing techniques,and improve the internal auditor’s professional competence,strengthening follow-up audits,and other suggestions to optimize risk management audits are proposed by the author,to ensure that risk management audits can be fully used in P Real Estate Company’s risk management and control activities,and promote the transformation of P Real Estate Company’s internal audit to modern management audits. |
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