Research Of A Enterprise Internal Audit Performance Evaluation System Based On The Balanced Scorecard

Since the end of the20th century, with the development of global economic integrationand the big data technology, quantity of all kinds of information is growing, the marketchange constantly, the business activities of enterprises is increasingly complex. At the sametime, with the negative impact of economic fiduciary responsibility system failure, havecaused intense bombardment to the enterprise internal audit in the field of theory research andpractice. Internal audit department is an important component of institutions within theenterprise, in the internal control, risk management, strategy formulation and adjustment playsa major role. With the improvement of importance of internal audit, how to measure theperformance of the internal audit department, build scientific and perfect internal auditperformance evaluation system has become the research focus of scholars at home and abroad.This paper uses literature research, case analysis and questionnaire survey research methods,and combines with the balanced scorecard management concept. With the analysis of theperformance evaluation of A enterprise internal audit system, so as to try and in-depth studyof the internal audit department performance evaluation system.First of all, this paper reviews the research status both at home and abroad, summarizesthe research literature on the performance evaluation of internal audit, for the subsequentresearch lays a solid theoretical basis. Next from the selected case A enterprise, this paperfirstly introduces the basic situation of the enterprise and its internal audit department, anddescribes the enterprise the present situation of the internal audit department of the existingperformance evaluation system, then analysis and explore the existing problems in theexisting performance evaluation system and the causes, lastly from the problems of analysis,thinks about the solution to solve the problem. It is concluded that the perfect scientificperformance evaluation system for improving the conclusion of A company’s internal auditwork is imperative. Finally this paper uses the balanced scorecard as A guide and the strategicmap as a tool, clears about the application of the balanced scorecard theory to applyingprinciples of the internal audit department performance evaluation and improvement of process, and in combination with the practical situation of A company, improves the concretescheme of internal audit department of A company performance management, that is A perfectenterprise internal audit department performance evaluation system based on balancedscorecard perspectives.This paper draws on the main methods and concepts of the balanced scorecard, andapplies to the internal audit activity, aiming at A company. In view of the specific internalaudit department of A company to improve and perfect the existing performance evaluationsystem, so that to improve the efficiency of assessment of their department, perfect theoperable evaluation system for internal audit, implement financial and non-financialindicators, organic combination between long-term and short-term indicators, meanwhileextends the BSC application in the field of internal audit, gives other enterprises anddepartments in the field of performance evaluation of inspiration and impetus.