Research On Performance Appraisal System Optimization Of H Bank Audit Department

Under the situation of increasingly complex economic environment and high risk of risks,the role of the internal audit department in the process of enterprise management is becoming more and more important.Therefore,the need for enterprises to promote risk management,improve the governance structure and strengthen internal control of internal audit is increasing.At present,the performance appraisal management of H bank audit department is still in a relatively lagging stage.It can not fully mobilize the enthusiasm of every employee in the Department,and can not effectively improve the overall performance of the audit department.Only by changing the present situation can the human capital of the H bank audit department be made.The source will be made full use of,so as to better play the role of internal audit in the supervision,evaluation and promotion of H bank's sound operation and risk management.H bank Limited by Share Ltd is one of the 12 national shareholding commercial banks.In 2003,approved by the people's Bank of China,it was restructured into H bank Limited by Share Ltd.In order to effectively push the full line programme to the ground,the H bank fully releases the productivity of the marketing plate,improves the professional management ability of the middle stage,and provides an effective organizational framework for the realization of the leapfrog development and overtaking,and starts the organizational structure reform project,that is,the audit department is appointed as the function of the audit of the whole operation and management.Departments,directly responsible for the board and its audit committee,and report on the vertical management of the new structure.After the reform,the internal audit department,as the third line of defense for risk management,is independent of business operation,risk management and internal control compliance,and carries out the evaluation of the effectiveness of the above functions.Auditing activities should follow the principle of independence and objectivity,and constantly enhance the professional competence and professional ethics of auditors.The audit department should proceed from the angle of the board of directors and the executive layer to promote the effective implementation of the national economic and financial laws and regulations and regulatory rules;promote the establishment and continuous improvement of the effective risk management,internal control compliance and corporate governance structure;supervise and promote the effective performance of the related audit objects,audit the development of the whole line of business,and send them out.The problem is directly reported to the board of directors,so as to enhance the overall value and role of audit and effectively promote the realization of the overall strategic objectives of H bank.The content of this paper is the present situation of the performance management of the audit department,taking the H bank as a case study,and the analysis of the lag of the performance management concept highlighted in the current assessment system of the H bank,the constraints of the existing structure,the lack of emphasis on the assessment,the inconsistency of the internal standards,the strong subjectivity,the weak executability,and the performance of the performance.The problem is difficult to distinguish.Assessment is the baton and weathervane of career development.H banks need to solve the problems of unclear target orientation and unstandardized process operability,speed up the establishment of a scientific and reasonable performance evaluation mechanism,adhere to the principle of open fair and fair,and formulate performance evaluation indicators according to the direction of development,development ideas,work ideas and work priorities determined by the general bank.The system of evaluation and evaluation.From theory perspective,this paper studies the theory of balanced scorecard,key performance indicators and 360 evaluation theory,theory,commonly used in combination with the practical situation of H bank,optimization of audit performance appraisal system,and the organizational structure,system construction,communication mechanism,audit implementation aspects of innovation,enterprise culture: one is the leadership to bear bear,director as the responsible party is responsible for,as the backing,attaches great importance to and promote the reform of whole organization structure;The second is to strengthen the system construction and planning,to establish the normalization of the sorting and revision mechanism;Thirdly,we should establish a comprehensive communication mechanism and build a good feedback loop system.Fourth,to carry out audit transformation,attach importance to the application of information technology auditing technology,and establish internal verification system and mechanism;Fifth,the performance appraisal should be based on the building of a good corporate culture,with the system as the guarantee,and ensure that the implementation of the implementation of the link is not biased.