The Comparative Studies On Internal Auditing Performance Of Chinese And Korean Corporation With The Analytic Hierarchy Process

With the reform of the state-owned business and the development of the the non-public sectors of the economy, we have to focus on the internal supervision, internal control and corporate governance in order to utilize the resource effectively and eliminate the waste of resource. So we have to set up a management system to deal with these problems. And the internal auditing is ah important component of the management system. And we can use the internal auditing performance to measure and judge the efficiency of the internal auditing in this management system.This article focuses on the internal auditing performance of Chinese and Korean corporations with the Analytic Hierarchy Process method. I looked up in the reference sources of the internal auditing. Combined with my experience on auditing, I tried to set up the internal auditing system in order to evaluate the performance of internal auditing. Based on the investigation, I analysis the internal auditing performance of the Chinese and Korean corporation. By the method of the Analytic Hierarchy Process, I quantify the performance of internal auditing and then we can compare the efficiency between the Chinese corporations and Korean corporations. At last, I will give some advice on the development of Chinese internal auditing.