Performance Evaluation Of Value-added Internal Audit

In the background of the era when competition in the market economy becomes more acute, value-oriented economic activity has become a code of firms'conduct, and creating value has become the primary objective of business administration. It can create value and pursue interest for the owners and stakeholders, and it is the root of exist and development of enterprises. The internal audit department must also bear the mission increasing value for enterprise organization, as an important part of organization structure. Therefore, internal is steering to the phase of value-added goal, from negative checking of its beginning. Now it is in phase of value-added internal audit. The research and practice of value-added internal audit is to adapt the current environment of economic globalization, is the need of modern enterprises'development, and is the requirement of internal audit department's task.Facing the high expectations of the general public, the issue that whether the staff of value-added internal audit department could effectively perform their duties to accomplish the value-added objective and how to evaluate their performance need to be studied in depth. The method of value-added internal audit performance evaluation has been studied more systematically based on theoretical results at home and abroad in this dissertation.At first theories and instances about performance evaluation and value-added internal audit has been collected and analyzed in the dissertation, as to take the rains of the field of investigation, to hit the jumping-off point of this research, and to provide essential theory for following research. Secondly, this dissertation analyzes China's present situation of value-added internal audit, analyzes the demand of value-added internal audit's performance evaluation, and discusses the value-added effect of value-added internal audit from three aspects: increment way, classification and realization condition, so as to provide support for the performance evaluation indicators'design of valued-added internal audit. Finally, it chooses the performance appraisal approach-balanced score card which can fully reflect the strategic objective of valued-added internal audit according to appraisal principle, and establishes a performance evaluation system used to weigh the work-performance of value-added internal audit department based on this method, offering a new idea to improve the quality of value-added internal audit department's value-added service, and to realize the value-added target. Finally, this dissertation makes empirical research on the performance of internal audit to demonstrate the indicator system established above.