Study On The Internal Audit Of FL Real Estate Company

With the rapid development of economy and society,the competition of enterprises is increasingly intensified,and the real estate industry has become a basic and pillar industry in the national economic system.From January to December 2019,the country's cumulative investment in real estate development reached 13.2 trillion yuan,up 9.9 percent year-on-year,according to the national bureau of statistics.Real estate enterprises have large capital flow,large operation scale and diversified fields,and they are faced with various risks.Therefore,it is crucial to control risks.Internal audit as enterprise internal management department,is shouldering the identify major risks,deal and manage risk,thus realize the problems existing in the enterprise internal audit,the play of the internal audit in the real estate enterprise the important role of corporate governance,to promote the continuous reform of enterprises,in promoting the development of internal audit of the company's long-term development goals.This paper selects FL real estate co.,ltd.as the research object.Since 1994,FL real estate company has grown from a small family business to a large integrated real estate company.In the organizational structure reform in 2009,the company adjusted the organizational structure of the audit department and began to implement risk-oriented internal audit.However,the development of the company's internal audit is still not perfect,the risk identification and management system construction is not yet sound,and there are still a series of problems in the internal audit.Therefore,in-depth study of FL real estate company internal audit problems and put forward targeted measures to improve FL real estate company internal audit is very necessary.Based on the theories of internal audit and risk-oriented internal audit,this paper studies the internal audit of FL real estate company.Firstly,this paper expounds the background and significance of the topic,and puts forward the innovation points of this paper.Secondly,it describes the concepts and theoretical basis of internal audit and risk-oriented internal audit.Thirdly,the paper focuses on the requirements of the management characteristics of FL real estate company on auditing and the current situation of the company's internal auditing.Finally,this paper analyzes the problems existing in the internal audit from the aspects of the internal audit environment,the risk identification and evaluation effect in the project audit,the degree of attention to the risk in the audit process,the informatization construction and the competence of the audit personnel,analyzes the causes and puts forward the corresponding solutions.Through the exploration of a series of problems existing in the internal audit,not only conducive to FL real estate enterprises to improve the internal audit work,optimize the internal management,to achieve the development goals,but also for other real estate companies to improve the internal audit,improve the level of operation and management for reference.