Construction Of Real Estate Group Co.,LTD. Of Value-added Internal Auditing System

With the continuous development of economic globalization,the competition among enterprises is becoming increasingly fierce,enterprises are facing the business risk is also increasing,how to help enterprises to improve the risk management mechanism,help enterprises to increase the value become a new topic of internal audit.In 2004,IIA revised the international standard of professional practice of internal auditing,which pointed out:"internal audit is an independent and objective confirmation and consultation activity aimed at increasing the value and improving the operation of the organization.".It uses the systematic,normative approach to evaluate and improve the effectiveness of risk management,control and governance processes to help organizations achieve their goals." Value added internal audit is a new concept of internal audit.Internal audit should not only fulfill the traditional duty of supervising the economic activities of enterprises,but also play a more important role in creating value for enterprises.This paper adopts literature reading and case study method of combining and the implementation of the first hand data constructed by the A real estate development company value-added internal audit system,to discuss the status of implementation of the internal audit,summarizes the development of value-added internal audit measures and specific methods.The introduction of this article is based on the research background,and expounds the purpose,significance,content,framework and method of the research.The second part of this paper first expounds the theoretical basis of value-added internal audit,and then introduces and comments on the research status of value-added domestic audit at home and abroad.The third part of this paper,based on the introduction of the basic situation of A company,reveals the problems existing in the internal audit before the value-added internal audit of A company,and analyzes the causes of these problems.The fourth section to the value-added internal audit on existing research results,analyzing system of value-added internal audit construction of A company initiatives,these initiatives include the setting of improved internal audit;improve the audit personnel structure and ability;the whole process of audit before,during and after the combination of carefully chosen;audit content and audit focus and improve audit efficiency and audit effectiveness;audit technology modernization;to strengthen communication,to fully extend the value of audit results.The fifth part of this article summarizes the research conclusions,policy recommendations,innovations and limitations.In this paper,through the research on the problems of internal audit in A company,an example shows the value-added internal audit can add value to enterprise,analyze construction measures and methods of internal audit system value,in the hope of the status quo,the internal audit of China's real estate enterprises existing problems and the reasons of the formation of understanding,to China's real estate company to further improve the effect of internal audit,give full play to the value added value brought practical reference value.