,*,内审中心,资产管理审计,单击此处编辑母版标题样式,1,部门,文件名,Click to edit Master title style,*,内审中心,资产管理审计,版权声明,2008,龙湖地产有限公司,Click to edit Master title style,*,内审中心,资产管理审计,Click to edit Master title style,*,部门,文件名,Click to edit Master title style,*,部门,文件名,Click to edit Master title style,*,部门,文件名,Click to edit Master title style,*,部门,文件名,Text,DO NOT USE,THIS AND FOLLOWING LAYOUTS,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,部门,文件名,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,部门,文件名,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,部门,文件名,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,部门,文件名,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,部门,文件名,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,部门,文件名,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,部门,文件名,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,部门,文件名,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,部门,文件名,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,部门,文件名,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,部门,文件名,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,部门,文件名,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,部门,文件名,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,部门,文件名,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,部门,文件名,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,部门,文件名,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,部门,文件名,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,部门,文件名,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,部门,文件名,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,部门,文件名,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,部门,文件名,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,部门,文件名,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,部门,文件名,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,部门,文件名,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,部门,文件名,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,部门,文件名,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,部门,文件名,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,部门,文件名,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,部门,文件名,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,部门,文件名,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,部门,文件名,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,内审中心,资产管理审计,Click to edit Master title style,龙湖集团资产管理及效率专项审计结果汇报,集团内审中心,目录,A.,审计目标、范围,B.,审计发现的主要问题,C.,审计总结,A.,审计目标、范,围,围,审计范围,资 产,日用品,办公用品,管理流程,使用风气,A.,审计目标、范,围,围,需求,及,采购,1,验收入库,2,领用,3,日常管理,4,5,注销,与,处置,6,盘点,审计依据,A.,审计目标、范,围,围,集团未统一出,台,台全集团的资,产,产管理办法，,上,上海公司未出,台,台地区资产管,理,理办法,目前只有重庆,和,和成都有详细,的,的,办公设备,采购管理办法,，,，其他地区均,无,无采购管理明,晰,晰规定,制度缺失,审计目标,审计目标,A.,审计目标、范,围,围,资产配置合理,性,性及使用有效,性,性,资产管理的规,范,范与及时性,资产管理的完,整,整性,B.,审计发现的主,要,要问题,需求,及,采购,验收入库,领用,日常管理,盘点,注销,及,处置,资产管理流程,症状一：资产,采,采购无需求申,请,请及比价询价,过,过程记录,B.,审计发现的主,要,要问题,管理流程,需求及采购,成都复制了重,庆,庆的采购管理,办,办法，但没有,复,复制重庆的管,理,理，有章不依,，,，制度形同虚,设,设。,现 象,1.,无