Research On Performance Evaluation System Of Internal Audit Of Company C Based On Performance Prism

The rapid development of the market economy places higher requirements on the management level of enterprises,and requires Chinese enterprises to strengthen their management,enhance their core competitiveness,and ensure their survival and development.As an important part of a modern enterprise,how to make the most of the internal audit department is vital to the development of the enterprise.Establishing a scientific internal audit performance evaluation system can standardize the quality of internal audit work,help enterprises avoid risks,improve enterprise operating efficiency,and increase enterprise value.Therefore,how to establish an internal audit performance evaluation system and maximize the functions of internal audit remains to be studied.Based on the research of related theories and case studies,this paper examines the internal audit performance evaluation system of Company C,and finds that there are still large deficiencies in the internal audit performance evaluation system of Company C.This article adopts a case study method,using Company C as a case company,and using the performance prism method to focus on corporate stakeholders,starting from the five dimensions of stakeholder satisfaction,stakeholder contribution,organizational strategy,business processes,andorganizational capabilities,Establish the internal audit performance evaluation system of Company C,and apply the analytic hierarchy process to determine the weight of each indicator,and apply it to the performance evaluation of Company C’s internal audit department in the previous year.It is found that the overall performance of the company’s internal audit department is at a general level.This article analyzes the reasons for the general performance and proposes suggestions for improving the internal audit performance of company C.This article is divided into six parts.The first part of the introduction,based on the current economic situation and industry analysis of Company C,introduces the research background,research purpose and significance.The second part is related concepts and basic theories.It mainly introduces the concept of internal audit,performance evaluation system and performance prism method,and introduces performance prism method,analytic hierarchy process and stakeholder theory.The third part takes C company as the research object,and introduces the basic situation of C company and the problems existing in the current internal audit performance evaluation system.The fourth part builds the performance evaluation system,and builds the internal audit performance evaluation system of C company based on the performance prism method.The fifth part is the internal audit performance evaluation of company C.The newly-built internal audit performance evaluation system wasapplied to Company C,and the internal audit performance of the latest year was scored and evaluated.The sixth part puts forward suggestions to improve the internal audit performance of Company C,and looks forward to the full text.