What does the compliance review mainly include?

(A) risk audit is the objective requirement of the development of market economy, and risks are everywhere in the market economy system. Any enterprise and any economic activity is accompanied by risks from beginning to end. There are both internal and external risks; There are both explicit risks and implicit risks. Risk management is the core content of modern enterprise management. Its basic method is to establish risk management mechanism and information feedback system, predict the risks that may be encountered in economic activities, correctly evaluate the degree of losses that may be caused by risks, formulate risk management plans, and take various measures to prevent risks.

(B) Risk audit is a new stage of internal audit development. As a functional department of enterprise management, internal audit develops with the change of environment and the expansion of enterprise scale. The staged development of social economy and enterprise scale determines that the development of internal audit also presents staged characteristics. (C) Risk audit will make the internal audit develop and deepen in an all-round way. Risk audit is developed on the basis of accounting-oriented audit and system-oriented audit, but risk-oriented audit has many characteristics different from traditional audit mode. It has taken a big step forward in audit concept, audit object and audit method. Many problems that are difficult to solve under the traditional audit mode can be well solved. The development of risk audit will certainly make internal audit develop and deepen in an all-round way.

(D) Risk audit has truly realized the concept of "moving the audit gate forward to prevent problems before they happen".

Legal basis:

Measures for the Administration of Securities Legal Business of Law Firms Article 2 Securities legal business refers to the legal services provided by law firms, entrusted by the parties, to produce and issue legal opinions and other documents for their securities business activities such as securities issuance, listing and trading. "Therefore, the legal opinion in REITs refers to the legal services provided by law firms entrusted by the parties to produce and issue legal opinions and other documents for securities business activities such as the declaration and registration of REITs projects; The legal business of fixed assets investment is mainly aimed at the transaction arrangement of infrastructure transfer. REITs' legal opinions should specifically check the transfer of the underlying assets of infrastructure and judge its compliance. Therefore, REITs' legal opinion is a combination of securities legal business and fixed assets investment legal business in content.

Derivative problem:

What points should be paid attention to in contract compliance audit?

I. Examination of the subject of the contract When examining the subject of the contract, it shall be examined whether the parties to the contract are legal persons or other organizations or natural persons established with the approval of the relevant departments; Examining the qualification certificate of the legal representative or principal responsible person; When signing a contract on behalf of the client, it is necessary to examine whether the client's authorization certificate is available and whether the contract is signed within the scope and time limit of authorization; If there is a guarantor, check whether the guarantor has the corresponding guarantee ability and qualification. Second, review the contents of the contract When reviewing the contents of the contract, we should focus on whether the contents of the contract lead to the invalidity of the contract, such as whether it harms the interests of the state, the collective or the third party; Whether there is a legal form to cover up illegal purposes; Whether it harms the public interest; Whether it violates the mandatory provisions of laws and administrative regulations, etc. In addition, we should pay special attention to the content of breach of contract clauses and the settlement of contract disputes. Three. Examine the authenticity of the expression of will in the contract. Review whether the contract terms are complete According to the nature of the contract and the provisions of the corresponding laws and regulations, carefully review the contract terms to determine whether the contract terms are legal and complete, and whether the contents of each clause are clear, specific and feasible. Avoid omissions and overly abstract and principled clauses in the contract, which will bring difficulties to performance.