HD Company Risk-oriented Internal Audit Construction Research

Risk-oriented internal audit focuses on the internal and external risks encountered by the company in the process of development,which is a new form of internal audit after continuous development.Because the risk-oriented internal auditing has important guiding significance to the development of enterprises,so many big domestic enterprises are trying to transform for the risk-oriented internal auditing mode,not only that,small and medium-sized enterprises have also tried to put the business oriented internal audit into risk oriented internal audit,strengthen the enterprise risk control has become a key factor in the development of enterprises.It is of great significance to study the construction of HD company’s risk-oriented internal audit,not only for the company itself,but also for the risk management of the whole real estate enterprise.In this paper,HD Company as the research object,based on the theory of fiduciary responsibility,risk management theory and strategic management theory,using literature research and causal analysis and other methods to build HD company internal audit model.First of all,the internal audit status of HD company is analyzed.The basic situation,development strategy and corporate culture of HD company are briefly introduced,and then from the internal audit organizational structure,audit content,internal audit quality control and work process of the four aspects of HD company’s current internal audit status quo,through the current internal audit status quo,From audit independence,staff comprehensive quality,audit quality control evaluation mechanism and audit methods to analyze the HD company’s internal audit problems.Secondly,on the basis of the necessity and feasibility of building HD company’s risk-oriented internal audit mode,the HD company’s risk-oriented internal audit mode is constructed from two aspects of audit operation and audit management.One is to use differentiated audit,mainly on-site audit,non-on-site audit as a supplement,optimize the audit process,so that departments cooperate to carry out audit supervision and evaluation,to achieve the effect of "1+1>2" risk-oriented internal audit operation mode;One is to give full play to the internal initiative of audit departments,allocate audit resources reasonably,and realize the value and goal of audit work risk-oriented internal audit management mode.Finally,the suggestion and safeguard measures of this mode are put forward.Operation suggestions include: orderly implementation of internal audit process,continuous improvement of internal audit mode.The safeguard measures include rebuilding the organizational structure of internal audit,constructing risk management system and optimizing the allocation of human resources of internal audit.