Research On The Questions Existing In The Performance-Evaluation Of Internal Auditing

In the high-tech and information age, the globalization of enterprise economy urges grate changes in enterprise-managing ideas and brings about opportunities and grate challenge to internal auditing.Given the changes in enterprises' operating environment,it is of grate value to inquire into the various internal auditing functions and contents, especially to study the problems existing in the performance evaluation and probe into the corresponding solutions.From the viewpoint of the characteristics of internal auditing, the thesis analyses the relationship between internal auditing and performance evaluaton,deals with performance-evaluation theories and their inner problems,finally comes up with constructive proposals on better approaches for the internal auditing system to carry out the performance-evaluation work in China.