Research On Internal Audit Performance Evaluation System Of BR Company Based On BSC

With the function of internal audit is becoming more and more important,domestic and foreign scholars pay attention to the research of internal audit performance and the construction of a perfect internal audit performance evaluation system.In base of the balanced scorecard,an internal audit performance evaluation system can ensure the consistency of the internal audit and organizational development goals,and it can improve internal audit quality and work efficiency,stimulate the positive initiative of internal audit personnel.And it can also help give full play to the internal audit function,bring high profit for the organization,improve the status of internal audit department in the government organization.Through the use of qualitative analysis and empirical analysis methods,and in the basis of the research achievements at home and abroad and the related theory,in the first part,this paper analyzed the current status of internal audit performance evaluation system of BR company,by means of putting forward the existing performance appraisal system problems,the specific reasons,and the room for improvement.In the second part,combined with BR company's industry characteristics,and selecting four dimensions(financial,customer,internal processes,learning and growth)as evaluation index,this paper established the system of internal audit performance evaluation of BR company based on Balanced Scorecard.In this part,the innovation lies in the respectively construction of the balanced scorecard in three levels,which include the whole company's level,the internal audit department level,and the individual level of internal audit staff.This distinctive arrangement will help enhance internal audit efficiency and increase its value.In the final part of this paper,the author put forward the performance evaluation and implementation of internal audit in BR Company.The internal audit performance evaluation system will be used in BR Company.And combined with the actual situation,the company's internal audit performance will be analyzed and evaluated.And for the purpose of the smooth implementation of the evaluation system in BR company,some safeguards will be presented.The construction of BR company's internal audit performance evaluation system combined the long-term strategic objectives and the daily work of the enterprise,and it focused on strategy and balance,so it has good operability and feasibility,and as a result,the practical value will be fully explored.At the same time,the application of BalancedScorecard in the scope of internal audit will be further expanded,so this paper will help inspire other companies to construct the internal audit performance evaluation system.