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论文编号：	4437
作者编号：	2120092851
上传时间：	2012/6/8 21:57:11
中文题目：	基于风险导向的TF集团内部审计模式研究
英文题目：	Research based on risk-based internal audit of the TF group
指导老师：	李莉
中文关键字：	房地产开发企业；内部审计；风险导向
英文关键字：	Real estate development enterprises; internal audit; risk-oriented
中文摘要：	中国房地产在经历一段前所未有的超常规、高速发展之后，正面临着房地产市场发展的寒冬。房地产企业在国家调控政策和宏观经济发展缓慢的双重影响下面临着极大的风险。如何提高企业抗风险能力和管理能力，获得生存并健康快速发展是不少企业面临的最大挑战。当前，内部审计在经济活动和管理活动中起到的作用越来越重要，房地产开发企业想要在高风险的市场环境中平稳的发展，首先应该建立风险导向的内部审计机制，提高企业内部控制，充分发挥其强有力的管理控制和保驾护航的功能，从而实现企业的可持续发展。 TF集团作为天津市房地产行业的大中型企业集团，集团需要更加先进的、规范的内部审计手段来加强风险管理和内部控制。但是TF集团的内部审计在组织机构设置、审计方法、审计模式、审计重要性等方面都存在缺陷性，需要从根本上解决这些问题才能满足企业当前风险管理和内部控制的要求。文章首先回顾了国内外内部审计的发展历程、风险导向内部审计理论和国内外风险导向内部审计的实践，继而对TF集团内部审计现状进行分析，找出其内部审计工作中存在的问题及原因，从而确定TF集团风险导向内部审计模式的构建原则及总体思路。然后，在其指导下为公司构建了风险导向内部审计模式，包括完善内部审计机构设置、引入风险导向审计以及加强内部审计质量控制三个主要方面。最后，本文重点探索风险导向内部审计模式在TF集团的实施，并分析集团风险导向内审模式有效实施的必要保障因素和完善建议。文章最后，对本文的研究结论、局限性和内部审计的研究前景进行了分析。因此，构建风险导向内部审计模式，提升集团的管理水平以应对房地产市场的变化，不仅为我国房地产企业风险导向内部审计模式的构建提供了科学思路、制度支持，同时也为我国其他企业引入风险导向内部审计模式的实施提供了借鉴。
英文摘要：	Real estate has experienced an unprecedented period of unconventional, high-speed development, China is facing a winter of the real estate market. Real estate companies face significant risks in the national regulatory policies and macroeconomic development is slow under the double impact. How to improve the anti-risk ability and management ability, to survive and the healthy and rapid development is the biggest challenge facing many companies. At present, the role of internal audit in the economic and management activities are increasingly important, and real estate development companies want to smooth the development of high-risk market environment, it should first establish risk-based internal audit mechanisms, and improve internal control, and give full play to its strong management control and escort, in order to achieve the sustainable development of enterprises. TF Group Tianjin real estate industry and medium-sized enterprise groups, the group needs more advanced, standardized means of internal audit to strengthen risk management and internal control. TF Group's internal audit organizations to set, audit methodology, audit mode, the audit and the importance of defects, a fundamental solution to these problems in order to meet the enterprise risk management and internal control requirements. The article first reviews the course of development of the domestic and international internal audit, risk-based internal audit theory and domestic and international risk-based internal audit practice, then the TF Group Internal Audit status quo analysis to identify the problems and causes of internal audit work, to determine the TF Group's risk-based internal audit model building principles and the general idea. Then, under its guidance for the company to build a risk-based internal audit model, including improving the internal audit institutions, the introduction of risk-based audit and strengthen the internal audit quality control three main areas. Finally, this paper focuses to explore the risk-based internal audit model in the implementation of the TF Group, and analysis necessary for the protection factor for the effective implementation of the Group's risk-based internal audit mode and improve the proposals. Finally, the authors analyzed the prospects of this study conclusions, limitations, and internal audit. Therefore, building a risk-based internal audit model, enhance our management level in response to changes in the real estate market, not only provides a scientific way for the construction of China's real estate business risk-based internal audit model, institutional support, but also for our other businesses to introduce risk-based internal audit implementation of the model provide a reference.
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