会计学院知识库

当今时代在经济全球化的趋势下，对于大型企业集团随着业务快速发展规模迅速壮大，层级架构复杂，传统的财务管理模式成本消耗高，管理效率和效果不佳，难以满足企业现代化发展需要。随着信息技术的日趋成熟，大数据和云计算已被大型企业集团广泛应运，财务共享模式作为大型企业集团业务财务管理的发展方向，财务共享平台的运用已成为房地产行业提升管理效能和水平的重要手段。然而面对财务共享模式的不断发展与变化，内部审计面临着难以适应财务环境变革、效率低下、质量不高等情况，因此，企业集团如何更好地在财务共享平台这一新型财务管理模式下做好内部审计工作，将成为整个地产行业及企业必须思考面对和有效解决的重大课题。

首先，本文梳理了相关文献，并阐述了财务共享模式和内部审计的概念。其次，对Y集团进行问卷调研，并对问卷的信度与效度进行检验，根据问卷数据结果显示，运用财务共享模式后影响了Y集团内部审计的风险、成本、效率等众多方面。再次，由问卷结论对内部审计工作开展过程中出现的问题及成因进行全面深入剖析。最后，基于财务共享这一模式从完善内部审计流程、提升内部审计方式与方法、加强内部审计人才队伍建设以及强化内部审计结果对业务发展的指引作用四个方面，为财务共享模式下Y集团内部审计优化提出对策。

本文希望通过对Y集团的案例研究，能帮助企业提升内部审计水平，提高审计效率、降低企业管理成本，进一步完善企业集团业务和财务管理制度，为企业完善内部治理提供方法依据和有力支撑，推动企业集团内部审计顺应时代需求转型升级。

Under the trend of economic globalization in today's world, for a large enterprise group with business rapid growth, the rapid development of hierarchical structure is complex, the traditional financial management mode of cost consumption is high, the management efficiency and the effect not beautiful, hard to fulfill the demands of organization modernization. With the maturing of information technology, big data and cloud computing has been widely application, large enterprise groups financial sharing pattern as the development direction of large business enterprise group financial management, financial sharing platform using has become a real estate industry to promote the management efficiency and level, an important means to promote transformation and upgrading of the financial management model to keep pace with The Times. But in front of the developing and changing financial sharing model, internal audit is facing difficult to adapt to change and inefficient financial environment, the quality is not high situation, therefore, the enterprise group how to better financial sharing platform in this new financial management mode to perform a great job of internal auditing, will be the whole real estate industry and the enterprises have to think about to face and solve the major issue.

First of all, this study examines the literature and explains the financial sharing method and internal auditing concepts. Second, a questionnaire survey was done on the Y Group, and the questionnaire's reliability and validity were assessed. Data from the questionnaire is based on the results, the application of financial sharing mode affected the risk, cost, efficiency and many other aspects of Y Group's internal audit. Thirdly, based on the conclusion of the questionnaire, the issues and their consequences in the internal auditing operation are thoroughly analyzed. Finally, optimization strategies are proposed for Y Group's internal auditing in the financial sharing mode through four perspectives: Internal audit process, internal audit methodologies and procedures, internal audit talent team formation, and the guiding function of internal audit outcomes for company development are all being improved.

Hope that through the case study of Y group, this paper can assist enterprises in improving the level of internal audit and improving audit efficiency, lowering management costs, and further improving the system of enterprise group business and financial management, as well as providing the method and strong support for enterprises to improve internal governance, promote transformation and upgrading of enterprise group internal audit keep up with the demand of The Times.