联系我们

论文查询结果	返回搜索

论文编号：	12310
作者编号：	2120183084
上传时间：	2021/3/4 21:38:10
中文题目：	BF房地产公司风险导向内部审计研究 ——以S项目销售业务审计为例
英文题目：	Research on risk oriented internal audit of BF real estate company——Take sales audits of S project as an example
指导老师：	李姝
中文关键字：	房地产企业；内部审计；风险导向
英文关键字：	Real Estate Enterprise; Internal Audit; Risk Orientation
中文摘要：	随着中国城市化进程的深入，飞速发展的房地产业已成为国民经济的支柱产业之一。随着房地产企业资产规模和收入规模的快速增长，企业内部管理水平没有同步提高的问题也逐渐暴露。过去几年，房地产企业内部管理问题频发，单个事件带来的损失金额甚至高达数千万元。对于房地产企业来说，改善企业内部控制和提高管理水平最有效的手段是加强对内部控制执行的监督。一套完善并且高效的内部审计方法对房地产企业增强风险防御能力具有重要意义。 本文以BF房地产公司对S地区项目公司销售活动的内部审计为例，论述并分析了BF公司进行销售审计时在风险识别与评估、内控测试、审计队伍能力存在的问题。本文基于风险导向审计理论，有针对性的从风险识别体系建设、风险评估机制建设、内部控制测试改进以及审计队伍建设四个方面为BF公司销售审计提出了改进建议，详细介绍了销售活动有关的风险识别与评估的过程、内部控制测试的重要作用以及内部审计团队的建设方法，有助于BF公司提高销售活动的管理水平，同时为其他存在同样销售问题的房地产企业提供参考和借鉴。 BF房地产公司销售审计存在的问题，正说明了我国房地产企业在风险导向内部审计的设计和执行方面仍处于初级阶段，还有很大的提升空间。未来，房地产企业提高内部审计水平的方向是加深对风险导向审计理念的理解，加强风险导向审计程序的系统化建设，全面建设更加完善的风险导向内部审计制度。
英文摘要：	With the development of urbanization of china, the rapid development of real estate industry has been one of the most important industries. With the rapid growth of asset scale and income scale of real estate companies, the problem that the internal management level of enterprises has not been improved synchronously is gradually exposed. In the past few years, the internal management problems of real estate enterprises occur frequently, and the loss caused by a single event even reaches tens of millions of yuan. With regard to real estate enterprises, the most efficacious method to increase the level of internal control and management is to reinforce the supervision of the application of internal control. A suit of perfect and efficient internal audit method is of great significance for real estate enterprises to enhance their risk defense ability and improve their operational stability. This paper takes BF real estate company's internal audit of sales activities of S area item as a case, the problems in risk identification and assessment, internal control test, audit team ability and so on were discussed. Based on the principle of risk oriented audit, this paper puts propose improvement recommendation for BF company's sales audit from several sides: the construction of risk identification system, the construction of risk assessment mechanism, the improvement of internal control test and the construction of audit team. The way of risk identification and assessment of sales activities, the important role of internal control test and the construction of internal audit team are introduced in detail. At the same time, it can provide reference for other real estate enterprises with the same sales problems. The problems of BF real estate company's sales audit show that the design and implementation of risk oriented internal audit in China's real estate enterprises are still in its infancy, and there is still much room for improvement. In the future, the orientation of increasing the level of internal audit of real estate enterprises is to deepen the understanding of risk oriented audit, strengthen the systematic construction of risk oriented audit procedures, and build a more perfect internal audit system in an all-round way.
查看全文：	预览  下载(下载需要进行登录)