The Research On Performance Evaluation System Of Internal Audit Department Of Fangsheng Pharmaceutical Company

Our country has implemented a lot of meaningful and far-reaching pharmaceutical policies in the past two years.As the change is particularly evident in the pharmaceutical industry,in which corporation merged,industry risks escalated,a lot of pharmaceutical companies bankrupted.The theoretical and practical circle have begun to lay more emphasis on the importance of internal auditing activities for corporate governance,and hope to improve enterprise values through their efficient operation.It has thus become a topic in need of continuous discussion and in-depth research whether the internal audit department has effectively fulfilled its responsibilities and whether its performance has been properly evaluated.Under this background,this thesis studies the construction and implementation of appraisal system for internal auditing performance in pharmaceutical companies.This paper has certain theoretical and practical significance:(1)it helps to widen the scope of research related to fields of internal audit performance appraisal;(2)it helps to lower business risks and increase enterprise value;(3)it helps to improve the quality and efficiency of internal auditing.Based on theories of information asymmetry,fiduciary responsibility,value chain management and performance management.Taking the case of a real enterprise as the carrier,this thesis analyzes the status quo of its internal audit performance assessment through questionnaires and other forms.Through the analysis,some questions are found in the existing appraisal system for performance,including inconsistency between the system and the overall goal,unreasonable setting of the index and ill performance of the assessment.This thesis further analyzes the causes of existing problems and the reconstruction of appraisal system for performance.In order to reconstruct the appraisal system,this paper first analyzes the feasibility of introducing a balanced scorecard tool to establish it.After clarifying the basic contents of organization system including implementation subject,standard,and requirement;Then,constructing the appraisal index system:this thesis analyzes the enterprise's overall strategy and divides the goal into four dimensions of the internal audit department to determine the indexes of the assessment and the proportion for each.The final part briefly proposes views to ensure the implementations and operations of the appraisal system for internal auditing and further completes its construction.On the basis of the enterprise's overall strategy and four dimensions of finance,customers,internal business processes,and learning and growth,to ensure a more scientific and complete appraisal system for internal auditing performance.Thus,it can fully mobilize the enthusiasm of employees,promote their rapid growth and optimize corporate internal control.