Research On Internal Audit Performance Evaluation Of Hospital A Based On Strategy Map

In recent years,China’s health care industry has faced the challenges of new health care reform.In order to achieve sustainable development,hospitals need to strengthen internal audit supervision and management and build a scientific performance evaluation program.However,the traditional internal audit performance evaluation system has been unable to adapt to the current complex and changing environment,so hospitals need to build a new internal audit performance evaluation system.At present,the internal audit performance measurement standards of hospitals have the problems of single index setting and lack of flexibility in the system,while the multidimensional evaluation of strategy map,a new management tool,can make up for this deficiency.Therefore,this paper selects Hospital A as the case study object,and explores to determine the indicators of the internal audit performance evaluation system of Hospital A by introducing the characteristics of the four dimensions of the strategy map,so as to build a performance evaluation system that meets the situation of the internal audit department of Hospital A itself.The system contains three levels,namely the target level,the criterion level and the factor level,covering four dimensions,including performance,customers,business processes and learning and growth,with a total of 32 indicators.To ensure accurate evaluation results,a combination of questionnaire method and hierarchical analysis was used to comprehensively assess the performance of the internal audit department of Hospital A.The evaluation results were finally derived and improvement countermeasures were proposed.Based on the study of the application methods of the internal audit performance evaluation system for strategy map optimization,this paper constructs a set of internal audit performance evaluation system that basically meets the strategic objectives and values of the hospital,and gives improvement measures for the internal audit conducted in this hospital,which provides ideas that can be used for the optimization of internal audit in other hospitals.This paper concludes that strategy maps can be used in the departments to which an organization belongs,and that by using strategy maps,an organization can better understand its internal operations and determine how best to use its resources to achieve its goal of adding value;furthermore,optimization of the internal audit performance evaluation system based on strategy maps can help an organization better understand the effectiveness of its performance evaluation system and determine how to further optimize its performance evaluation system to achieve its goals.