会计学院知识库

随着城镇化进程的加快，房地产业仍然是促进我国国民经济增长的重要推动力。由于房地产业的发展涉及众多领域，关乎国家的经济民生。因此一旦出现问题，房地产业的发展问题不可避免地影响到全国经济的高质量发展。然而，众所周知，房地产行业发展过程中存在着诸多风险，包括战略风险、内部控制风险、财务风险等，这些风险极大地阻碍了行业的健康发展。内部审计是公司加强风险控制的重要方式之一，房地产企业通常具有高风险的威胁，因此内部审计可以从全面、多方位的管理控制风险。同时，它可以系统地反映公司对风险的敏感度，共同提高公司应对和管理风险的能力。内部审计一方面可以提高管理效能，另一方面可以促进企业的健康长远发展。现代内部审计已经从传统的查错防弊转向风险导向的内部审计模式，有助于提升企业的价值。在此背景下，基于风险导向审计理论探讨房地产企业内部审计优化模式，即具有重要的现实意义。

本文以W集团为例，在概念定义和理论概述的基础上，首先分析了W集团业务模式的基本情况和内部审计的现状等。其次，本文识别和分析了W集团内部审计的风险要素，并在现代审计风险模型的基础上，制定了重大错报风险和检查风险的评价指标体系。此外，在内部审计风险评估框架的指导下，通过使用层次分析法和专家评价法，对W集团的内部审计风险因子进行了评估，并对其进行了评级。为了确定这些风险因子的权重，将回收的专家问卷整理成专家评价集，并使用建立的风险评价指标体系来识别和分析这些风险因子，最后使用模糊综合评价法来计算权重。这样，就从定性的方法转变到定量的方法，以更好地评价这些风险因子，最终对W集团的内部审计风险水平进行评价。最后，在内部审计风险评价的基础上，提出了有效防范、管理、避免和降低房地产企业内部审计风险的措施。本研究结果对W集团完善内部审计战略具有参考价值，并期望能够帮助房地产业其他公司适应发展需要，改革内部审计结构，有效预防和管理内部审计风险。

With the acceleration of the urbanization process, the real estate industry is still an important driving force to promote the growth of the national economy in China. Because the development of the real estate industry involves many fields, it is related to the country's economy and people's livelihood. Therefore, once there are problems, the development of the real estate industry will inevitably affect the high-quality development of the national economy. However, as we all know, there are many risks in the development process of the real estate industry, including strategic risks, internal control risks, financial risks, etc., which greatly hinder the healthy development of the industry. Internal audit is one of the important ways for companies to strengthen risk control. Real estate enterprises usually have high-risk threats. Therefore, internal audit can control risks from comprehensive and multi-directional management. At the same time, it can systematically reflect the company's sensitivity to risks, and jointly improve the company's ability to deal with and manage risks. On the one hand, internal audit can improve the management efficiency, and on the other hand, it can promote the healthy and long-term development of enterprises. Modern internal audit has shifted from the traditional error checking and fraud prevention to the risk-oriented internal audit mode, which helps to enhance the value of enterprises. In this context, it is of great practical significance to explore the optimization mode of internal audit of real estate enterprises based on the risk-oriented audit theory.

Taking W Group as an example, on the basis of conceptual definition and theoretical overview, this paper first analyzes the basic situation of W Group's business model and the current situation of internal audit. Secondly, this paper identifies and analyzes the risk elements of the internal audit of W Group, and formulates the evaluation index system of major misstatement risk and inspection risk on the basis of the modern audit risk model. In addition, under the guidance of the internal audit risk assessment framework, the W Group was evaluated and rated through the use of hierarchical analysis and expert evaluation method. In order to determine the weights of these risk factors, the recovered expert questionnaires were compiled into an expert evaluation set, and the established risk evaluation index system was used to identify and analyze these risk factors, and finally the fuzzy comprehensive evaluation method was used to calculate the weights. In this way, we can shift from qualitative method to quantitative method to better evaluate these risk factors and finally evaluate the internal audit risk level of W Group. Finally, on the basis of internal audit risk evaluation, proposed measures to prevent, manage, avoid and reduce internal audit risk of real estate enterprises. The results of this study are of reference value for W Group to improve its internal audit strategy, and they are expected to help other companies in the real estate industry to meet the development needs, reform the internal audit structure, and effectively prevent and manage the internal audit risks.