Study On Performance Evaluation System Of Internal Audit In H Mobile Based Balanced Scorecard

With the changing economic environment, the business environment is changing. Internal audit as an internal control mechanism in enterprises played an increasingly important role in changing corporate strategic objectives but also gives new internal audit mission. In order to make the internal audit can play the greatest effectiveness, we must understand the role of the internal audit of the indicators of the size of the extent, through the performance of the index were evaluated. At present, Chinese Theory and Application Practice of Internal Auditing Performance Evaluation System are still in the early stages, so the current rush to find and establish a scientific audit department can meet the performance evaluation system of Chinese enterprises actual situation, to look forward to have a better role of internal audit of our enterprises. H mobile company as a listed company, its internal audit performance evaluation system based on the traditional role of the establishment, there are many imperfections in the existing evaluation system, not well adapted to this stage of development can not effectively help companies achieve strategic goals, based on this this study combined with the Balanced Scorecard tool, have a study on H mobile internal audit performance evaluation system.The study of the internal audit performance evaluation research results were reviewed and reviewed firstly, analyzed the current situation H mobile internal audit performance evaluation system, problems and causes, and explains the feasibility and necessity of introducing the Balanced Scorecard. Secondly, the Balanced Scorecard as a starting point, combined with the global information network audit (GAIN) in the classic indicators, build a customer, internal audit processes, finance, innovation and growth in four dimensions, to establish an internal audit performance evaluation system. Again to move H internal audit department, for example, through expert scoring method, AHP build internal audit performance evaluation system for a specific application. Finally, the H Mobile application safeguards the internal audit performance evaluation system, so that the evaluation system to be more robust operation.