Research On The Performance Evaluation Of GS Company's Internal Audit Based On The Balanced Score Card

In recent years, with the acceleration of economic globalization, the rapid development of social economy, the refinement of product market and the increasing competition among enterprises, the business environment is more complex, and the operating risk is deepening. How to reasonably evaluate the risk and strengthen the internal control of the enterprise has become an important topic of concern for the people of all circles, including the management of the enterprise and the society. Internal audit is an important part of corporate functions, it has been adhering to the principle of independence, and confirmed the comprehensive evaluation of enterprise management activities, so it should make more contribution in this respect. If the internal audit has fulfilled its due function in the aspect of enterprise value added, it is necessary to evaluate its performance.Based on the above environment and background, this paper will evaluate the performance of internal audit as the starting point. The Balanced Score Card theory is applied to the internal audit performance evaluation, combined with the actual problems and needs of enterprises, design a reasonable evaluation system, thus more scientific evaluation of the internal audit business benefits. This paper uses the methods of literature research, qualitative and quantitative analysis, questionnaire survey and case study. The article is divided into the following six parts: the first part, combing at home and abroad internal audit performance evaluation theory and research literature,research on data analysis and summary, find gaps in research; the second part introduces the basic theory of performance evaluation and the Balanced Score Card tool; the third part introduces the basic situation of GS company and the existing performance evaluation system and analyzes the causes of the problem; the fourth part uses the method of the balanced score card, adding risk dimensions in four dimensions on the traditional, broken down into 28 evaluation indexes, using AHP software to establish a new evaluation system; the fifth part of the Balanced Scorecard Based on the reevaluation system used in the enterprise, analyzed the performance evaluation results before and after ; the sixth part puts forward the safeguard measures of the system, and clear the use of principles and should pay attention to the problem.Based on the actual situation of GS company, this paper makes an in-depth study on the internal audit performance evaluation by using the Balanced Score Card. Through the analysis of the full text,the author believes that the risk factors are very important in the performance evaluation of petrochemical enterprises. At the same time, the Balanced Scorecard tool can effectively overcome the shortcomings of traditional evaluation methods, it can reach the maximum balance, and will play a more important role in the future performance evaluation. Finally, through the study of this paper, I hope to provide some theoretical and practical reference for the future research of internal audit performance.