Research On Value-Added Internal Audit Of M Company Based On EVA Value Management

Since the concept of EVA was put forward in the 1980s,the theoretical circle has initiated an upsurge of research on EVA.Numerous studies at home and abroad have shown that EVA can effectively evaluate the performance of an enterprise.The value management system based on the concept of EVA has also been adopted by more and more companies,which has brought new challenges to the development of internal audit.As an important part of the enterprise management system,internal auditing is no longer confined to the traditional supervision and inspection functions.However,the shift to value-added and realization of the value-added of the company has become an important goal of internal audit.How to combine the theory of EVA value management,design a set of effective internal audit system,through the protection of the operation of enterprise EVA value management,to achieve the goal of internal audit to promote the value-added of the company,is an urgent problem to be solved.This article selects M company as the object of case study.In 2010,M company introduced EVA as an indicator of corporate performance evaluation.However,it did not formulate an internal auditing model that matches EVA value management.Internal auditing cannot achieve its proper value-added function.Therefore,this article takes M company as an example,introduces the 4M system of EVA value management into the design of value-added internal audit,and studies how internal audit can play the role of value-added value in EVA value management system to realize the increase of enterprise value.And this paper constructs a set of internal audit performance evaluation system based on EVA value management,and promotes the implementation of value-added internal audit through internal audit performance evaluation activities.This article is divided into seven parts.The first part introduces the research background,research significance,research methods and literature review.The second part introduces related theories.The third part analyzes the status quo and existing problems of M company's internal audit.In the fourth part,from the perspective of EVA value management,the content of value-added internal audit of M company was designed.The fifth part uses the analytic hierarchy process to construct an internal audit performance evaluation system based on EVA value management.The sixth part puts forward the specific safeguard measures for value-added internal audit from two aspects:organizational structure and talent team.The seventh part is a summary and outlook.This paper introduces the performance evaluation,management system,incentive system,and concept system of EVA value management into value-added internal audit,enriches the research results of value-added internal audit,and can also provide reference for other companies of the same type.The theoretical and practical significance.