Research Of A Company Internal Audit Performance Evaluation System Based On The Performance Prism Model

Under the overall tone of global economic slowdown,living environment at domestic and overseas is more complex,sustained and stable development of enterprises face more severe tests.Internal audit is one of the four major cornerstone of corporate governance,through the performance of the "guardian" "healers" and "advisers" functions,control the business risk,make full use of the limited resources,improve resource utilization rate,reduce the enterprise cost,indirect support to achieve the goal of value for the enterprise.Internal audit with the changing of the economic environment,growing value-added functions,its importance is also deepen.Because the internal auditing department has the service object is widespread,the characteristics of the work is difficult to quantify,so how to scientific and reasonable measure of the efficiency and effect of internal audit also became the theory research to explore the focus of the scholars and experts in practice.In a constantly enrich the connotation of internal audit and internal audit function under the background of expanding further,based on the analysis of the performance evaluation system of A company's current internal audit,internal audit have been found performance evaluation content away from the functions of internal audit,internal audit department goals with corporate strategy and performance evaluation is not targeted for the internal audit,evaluation scope is not comprehensive,low utilization rate of the evaluation results after the five aspects of defects and the insufficiency,the performance prism model imported into the performance evaluation of internal audit,A company with five dimensions performance prism model(stakeholder satisfaction,strategy,process,the ability to contribute,stakeholders)can build on the basis of the comprehensive reflect dynamic three-dimensional performance evaluation system of the internal audit function.In order to build A set of relatively comprehensive performance evaluation of internal audit system,not only refer to the global audit information net(GAIN)through extensive investigation and study of 25 key indicators,also under the condition of A company's internal audit department,joined the external audit related indicators,constitutes the concrete index system contains 22,has carried on the quantitative evaluation indexes for research at the same time,the index importance judgment matrix is got by the expert questionnaires,using analytic hierarchy process(ahp)to determine the total weight of five dimensions and 22 indicators comprehensive weight.Based on the performance prism model optimization was studied for the performance evaluation of A company's internal audit,for qualitative and quantitative evaluation of internal audit work provides the tools,to control,to strengthen the internal audit department itself.To improve the recognition and satisfaction of the internal audit department,reduce the internal resistance of the internal audit work;To improve professional competence of the internal audit staff,motivate their learning progress;Advantageous to realize the value of internal audit function,promote the development of enterprises.