Research On The Application Of Risk-oriented Audit In The Internal Audit Of Property Management Companies

With the acceleration of the globalization of the world economy,the scale of China's enterprises to keep up with the development of the times has gradually expanded,and more and more types of businesses have been expanded.In order to make the health of enterprises face the competitive pressures that come with them,Risk management within the company is becoming necessary.With the continuous development of the real estate industry and the continuous improvement of people's material life requirements,the property industry has also developed rapidly in recent years.The internal management of the property company not only affects the effective operation of the company,but also affects the services provided by the property company.The internal audit department,as a functional department that controls and detects its own operations,must pay attention to the role of internal audit in the company if it wants to survive among many competitors.As the internal supervisor of the company,the internal audit department needs to pay attention to the identification and prevention of risks,and implement effective risk-oriented internal audit,provide effective opinions for management decision-making,help establish a more complete internal control system,and thus quickly stabilize the company.Development escort.Compared with foreign countries,China's risk-oriented internal audit theory research and practice have started late.At present,the use of risk-oriented internal audit in the company is still in the exploration stage,and at the same time,due to the lack of recognized mature theoretical system and standardized audit process and risk.Evaluating standards and methods to make risk-oriented internal audit practices work poorly.This paper draws on the theory of risk management theory and strategic management theory,and conducts research on A property company by adopting literature research method and case study method,taking the risk-oriented internal audit case of Group A as the research object,combining theory with practice.Analyze the practical application procedures of risk-oriented internal audit,find out the problems existing in the application of risk-oriented auditing in the internal audit work of A property company,and propose corresponding improvement suggestions,and provide reference for the effective implementation of risk-oriented internal audit by companies in the same industry.This paper is divided into six parts.The introduction part describes the background and significance of research risk-oriented internal audit,and summarizes the current research at home and abroad.The second part clarifies the basic concepts and basic theories related to the research content of this paper,including Risk management theory,strategic management theory,etc.,lay the theoretical foundation for the following text;the third part introduces the characteristics of the property company and the problems existing in the internal audit of the property company.The fourth part expounds the current status of internal audit of Company A,then introduces the case of A company procurement audit,and analyzes the risk of A property company through analysis case.The status quo of the application and the existing problems,including the unreasonable configuration of auditors,the lack of a sound internal auditor incentive system,inadequate identification of risk points,lack of relevant risk management information systems,and vague risk assessment criteria;combined with the internal situation of Company A The reasons for these problems are analyzed.The reasons include weak awareness of risk management,lack of daily internal training,and lack of risk management departments.The fifth part deals with the problems of risk-oriented internal audit of A property company and the corresponding situation of A property company.The recommendations include establishing a risk management platform,improving the risk assessment system,strengthening the training and learning of internal auditors,improving the auditor incentive system,and setting up a risk management department to improve the risk-oriented internal audit work of A Property Company and the future.provide assurance.The sixth part is the conclusion and outlook of this paper.