Research On The Performance Evaluation And Promotion Of Internal Audit In ZY Company

The accelerating process of globalization has brought about development opportunities for the company,at the same time run the risk of more diversified.With the development of the company,the risk will change accordingly.More and more companies are beginning to realize the importance of internal audit in the development process of a company.Internal audit can improve the organization's internal control and optimize the governance processes,it is an effective way to achieve business value.Based on the research results,take domestic logistics enterprise ZY company as an example,the use of the balanced scorecard respectively from finance,board of directors,senior management,internal audit process,learning and innovation performance evaluation of the five dimensions of ZY company internal audit conducted a systematic research on the problem.On this basis,AHP method and expert scoring method are used to calculate the weight of the evaluation index system.This can not only stimulate the internal auditors of ZY Company,make the internal audit work has more accord with the actual inspection standards,but also combine internal audit department and the enterprise values in better ways.Enhance the strategic status of the internal audit and help ZY company to reduce the risk in the process of operation and management.What's more,based on ZY company's industry background as a state-owned enterprise restructuring logistics enterprise,the improvement of performance evaluation of internal audit department is of reference significance to other enterprises in this industry.This paper consists of six parts.The first part is introduction,mainly introduces the research background of internal audit performance at home and abroad of the research and method of internal audit performance results were concluded;The second part is the theoretical basis of internal audit performance,describe the specific application of Balanced Scorecard,laid a theoretical foundation for the later writing;The third part is the ZY company internal auditing present situation analysis,through to the company and the basic situation of internal audit was parsed,puts forward the problems existing in internal audit and reason analysis;derive the applicability of the Balanced Scorecard;The fourth part is the internal audit performance evaluation index in ZY company builds,based on the company's business and industry characteristics,design a Balanced Scorecard which can combines the performance of the internal audit department with ZY company's strategic objectives;The fifth part is to analysis the results of internal audit performance evaluation that based on Balanced Scorecard,and put forward the corresponding improvement measures;The sixth part is the conclusion,summarizes the research conclusion of this paper.Based on the implementation of internal audit performance evaluation system of the Balanced Scorecard is a dynamic process that needs constant revision and adjustment.