HY房地产公司内部审计问题及对策分析.docx

PAGE 16 PAGE 16 摘要 内部审计经过多年的演变和发展，到二十世纪末，已经进入了以风险为导向的审计新时代，在公司治理的过程中也发挥着越来越重要的作用。但是在国内大多数企业中，内部审计在管理和公司治理过程中的重要作用还不能有效的发挥。 HY公司作为河北省内代表性房地产企业，从2004年成立至今，公司的规模日渐扩大，开发建设项目等经营业务多元化，在全国范围内占有一定的市场份额。但是随着经济全球化的高速发展，房地产企业处于一个愈加严峻的经济环境之中，HY公司迅速的发展壮大却伴随着内部并不完善的机制体制，内部审计也愈发跟不上企业进展、时代发展的步伐。本文根据目前HY公司内部审计的现状，深入探讨其内审存在的问题和其中原因。HY房地产公司内审地位低、人才力量不足、工作效率低、职能难以有效发挥等均是暴露出的内审问题，究其原因，管理层陈旧理念、内审人员任用标准和后续教育机制不完善、缺乏技术支持等均是导致问题出现的重要因素。基于此，本文从改变管理层思想认知、加强内审人才队伍建设、加快技术引进、健全监管体系角度出发，给HY房地产公司提出新的优化建议。 关键词：房地产公司；内部审计；优化策略 Abstract After years of evolution and development, by the end of the twentieth century, internal audit has entered a new era of risk-oriented audit, and plays an increasingly important role in the process of corporate governance. However, in most domestic enterprises, the important role of internal audit in the process of management and corporate governance can not be effectively played. As a representative real estate enterprise in Hebei Province, HY Company has enlarged its scale and diversified its development and construction projects since its establishment in 2004. It has a certain market share in the whole country. However, with the rapid development of economic globalization, real estate enterprises are in an increasingly severe economic environment. The rapid development and growth of HY company is accompanied by the internal imperfect mechanism system, and internal audit is increasingly unable to keep pace with the progress of enterprises and the development of the times. According to the current situation of internal audit in HY company, this paper deeply discusses the problems and reasons of internal audit. HY Real Estate Companys low status of internal audit, lack of talent, inefficient work, and difficult to effectively play its functions are all exposed problems of internal audit. Investigate the reasons, the old ideas of management, imperfect selection and cultivation mechanism of internal auditors, lack of technical support are all important factors lead