Research On Performance Evaluation Of Internal Audit In Beijing Coal Group Limited Liability Company

With the deepening development of economic globalization in the world,the demand for internal audit has also changed.As an important means of controlling enterprise risks and increasing enterprise value,internal audit is becoming more and more important.This paper takes Beijing Coal Group Co.,Ltd.as the research object,based on the analysis of its internal audit performance status,constructs a new evaluation index system,and uses the FAHP to evaluate its performance.Firstly,through literature review,this paper systematically combs the domestic and foreign related research on internal audit performance evaluation,defines the related concepts of internal audit,performance evaluation and performance prism theory,and establishes the theoretical basis of the paper research.Secondly,it analyses the general situation of development,organizational structure and operation status of Beijing Coal Group.From the perspective of internal audit content,organizational structure and process,it analyses the status quo of internal audit and performance evaluation of Beijing Coal Group,and then summarizes the existing problems of internal audit performance evaluation of Beijing Coal Group.Thirdly,the basic principle of the Fuzzy Analytic Hierarchy Process(FAHP)is elaborated.According to the performance prism theory,a five-dimensional performance evaluation index system of Beijing Coal Group is constructed.Furthermore,the internal audit performance of Beijing Coal Group is evaluated by combining FAHP.Finally,according to the results of performance evaluation,combined with the problems existing in internal audit performance evaluation of Beijing Coal Group,this paper puts forward relevant safeguard measures from the perspectives of incentive and termination mechanism,communication and supervision mechanism and self-regulation mechanism.