Case Study On Internal Control Of Purchasing Business Of Real Estate Enterprise A From The Perspective Of Internal Audit

Nowadays,with the changes of policies and market environment,coupled with the impact of the normalization of the global epidemic,the development of the real estate industry has suffered pains,and the industry competition is becoming increasingly fierce.In order to highlight the encirclement,internal control management has become the key point to improve quality and efficiency.At the same time,with the gradual disappearance of land dividends and financial dividends,the real estate industry has entered the era of "management dividends".The purchasing end is not only an important gateway for "throttling",but also a guarantee for benefit growth.The internal control management of procurement will become an important embodiment of the market competitiveness of real estate enterprises,and the internal control of procurement business has also become a key element of the competition of real estate enterprises.Therefore,with the help of the internal control test method of the internal audit mode,this paper audits the current situation of the internal control of the procurement business of real estate enterprise A.guided by the risk control,and taking the actual business and system study and internship experience of the case company as the research tool,this paper carries out the "two round" internal control test: the operation level control test with the practical work as the object;And the evaluation of internal control at the strategic level with the goal of overall evaluation and strategic improvement.Through the study of the case enterprise,this paper finds out the existing problems in the internal control design and execution level of the procurement business of the case enterprise,analyzes the causes,and finally puts forward some suggestions on the improvement of post setting,the improvement of risk assessment system,the improvement of the execution effectiveness of procurement business,the improvement of information construction and so on.This study meets the practical heterogeneity needs of internal control evaluation of procurement business,focuses on the procurement business of the real estate industry,enriches the relevant research of internal control evaluation,especially the real estate industry with less previous research,and expands the existing case study paradigm.At the same time,in the selection of cases,the leading enterprises in the industry are selected,which is in line with the typical principle of case study.Therefore,it also has a certain reference significance for the research and construction of internal control of procurement business in the field of real estate.