目前我國大約有9萬多家房地產(chǎn)企業(yè),直接提供了近300萬的就業(yè)崗位,加上施工建設(shè)、銷售中介服務(wù)和物業(yè)管理服務(wù)等上下游行業(yè),如此規(guī)模龐大的房地產(chǎn)開發(fā)鏈條,對我國國民經(jīng)濟的發(fā)展有著重大的影響。所以,房地產(chǎn)企業(yè)能否保持穩(wěn)健的發(fā)展,不僅會影響企業(yè)的發(fā)展,也會影響國家經(jīng)濟穩(wěn)定發(fā)展和人民安居樂業(yè)。內(nèi)部審計部門可以為企業(yè)識別重大風險、采取措施進行防范,以確保企業(yè)對風險的全面管理。本文以A公司為研究對象,基于內(nèi)部審計質(zhì)量提升,以企業(yè)風險管理框架（ERM）為指導,借鑒風險管理、內(nèi)部審計的相關(guān)理論的基礎(chǔ)上,利用案例分析法,研究如何在房地產(chǎn)企業(yè)的審計實務(wù)中運用風險導向?qū)徲?提升內(nèi)部審計質(zhì)量。研究結(jié)果表明,發(fā)現(xiàn)A公司審計部存在以下因素導致項目審計質(zhì)量偏低:未采取風險評估,無法全面衡量公司風險管理現(xiàn)狀;審計人員專業(yè)結(jié)構(gòu)無法滿足業(yè)務(wù)迅速發(fā)展的需要;缺乏全面的審計質(zhì)量控制機制;未采用先進的信息化審計手段,導致審計效率較低;審計人員不重視溝通,導致被審計單位配合度偏低�；谏鲜鲅芯拷Y(jié)果,本論文提出了以COSO于2017年發(fā)布的ERM（企業(yè)風險管理框架）為指導主導,構(gòu)建審計質(zhì)量提升模型,提出相關(guān)的政策建議:開展全面風險評... 

【文章頁數(shù)】：78 頁

【學位級別】：碩士

【文章目錄】：
ACKNOWLEDGEMENTS
ABSTRACT
摘要
LIST OF ABBREVIATIONS
ChapterⅠ Introduction
    1.1 Research Background and Significance
        1.1.1 Research Background
        1.1.2 Research Purposes
        1.1.3 Research Significance
    1.2 Research Methods and Routes
        1.2.1 Research Methods
        1.2.2 Research Routes
ChapterⅡ Relevant Theories
    2.1 Internal Audit
        2.1.1 Basic Concepts of Internal Audit
        2.1.2 Performance of Internal Audit Quality
        2.1.3 Factors Influencing Internal Audit Quality
    2.2 Framework of ERM
        2.2.1 Definition of Risk Management
        2.2.2 Content of ERM
        2.2.3 Significance of ERM
        2.2.4 Relationship between ERM and Internal Audit
    2.3 Summary
ChapterⅢ Case Description:Current Status of Company A’s Internal Audit
    3.1 Basic Information of Company A
        3.1.1 Overview of Company A
        3.1.2 Organizational Structure
        3.1.3 Business Characteristics
        3.1.4 Main Risks Faced by Company A
    3.2 Current Status of Company A’s Audit
        3.2.1 Basic Information of Audit Department
        3.2.2 Personnel Composition of Audit Department
        3.2.3 Workflow of Audit
    3.3 Problems in Audit
        3.3.1 Declining Audit Performance
        3.3.2 Audit Findings are not Acknowledged
        3.3.3 Challenges of the Risk Management in the New Era
ChapterⅣ Analysis and Classification of Declining Audit Quality of Company A
    4.1 Factors Affecting the Decline in Audit Quality
        4.1.1 Failure of Control of Basic Audit Factors
        4.1.2 Failure of Control of Audit Workflow
    4.2 Attribution of Factors Affecting Audit Quality
    4.3 Judgment on the Importance of Influencing Factors
ChapterⅤ Countermeasures for Improvement of Audit Quality
    5.1 Audit Quality Improvement Model
        5.1.1 With the Concept of Value-Added Services
        5.1.2 With the Guidance of Risk Management
    5.2 Specific Countermeasures for Improvement of Audit Quality
        5.2.1 Using Risk Assessment to Identify Audit Priorities
        5.2.2 Establishing Audit Standardization to Strengthen Guidance
        5.2.3 Establishing Quality Monitoring to Prevent Audit Accidents
        5.2.4 Using Information Technology to Improve Audit Efficiency
        5.2.5 Cultivating Talents and Expanding Consulting Channels
        5.2.6 Developing Communication Channels with Auditees
ChapterⅥ Research Conclusions and Policy Recommendations
    6.1 Research Conclusions
    6.2 Policy Recommendations
    6.3 Limitations and Shortcomings
    6.4 Further Research
REFERENCE


【參考文獻】：
期刊論文
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碩士論文
[1]DT集團內(nèi)部審計質(zhì)量控制研究[D]. 任璐.北京化工大學 2018
[2]基于新COSO框架的企業(yè)風險導向?qū)徲嬆Ｊ絻?yōu)化與應(yīng)用研究[D]. 鄧楚蓉.南京審計大學 2018
[3]BGY公司內(nèi)部審計風險與控制研究[D]. 宮瑩瑩.遼寧大學 2018



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