Design Of Performance Evaluation System Of JZ Group Internal Audit Department

From Lawrence B Sawyer [Lawrence B Sawyer,the Chinese name Lawrence Sawyer,who served as the Director of Internal Audit in the US General Office of Audit,known as the father of modern internal audit] launched "Modern Internal Auditing Practical" in 1973 for internal audit After laying the foundation,after more than 40 years of theoretical refurbishment and practice tests,internal audit has gradually expanded its influence in modern enterprises and can help companies strengthen internal management,increase efficiency,and estimate risks and reduce losses in a timely manner.However,how to make a reasonable assessment of the performance generated by the internal audit department is still in dispute stage in both theoretical and practical aspects.This article takes the JZ Group,an OTC leader,as the research object,takes today's society as an entry point for the improvement of internal auditing work requirements,and introduces the characteristics of the current performance evaluation system of the internal auditing department of JZ Group,and proposes that the system has gradually failed to meet the development of today's society.To sort out the causes of the problems and re-design the performance evaluation index system of the auditing department by introducing balanced scorecards in light of the existing problems,so as to construct a new performance evaluation index of the internal auditing department that meets the requirements of the current economic society for internal auditing and has the characteristics of the JZ Group.system.The text is divided into six chapters.The first chapter quotes the new requirements for the current internal audit work in the China Internal Audit Association.It is expected that the JZ Group will address the industry risks,discuss the urgency of improving the performance evaluation of the internal audit department of the JZ Group,and review the literature on internal audit performance.Understand the performance evaluation criteria from different perspectives.The second chapter clarifies the concepts involved in this paper,discusses the functional orientation of the internal audit department,introduces the common performance evaluation methods in the current theoretical and practical aspects,and clarifies the historical process of the internal audit organization form.The third chapter traces back the history of JZ Group,introduces the influence of JZ brand,focuses on the current situation of performance evaluation of internal audit department,and is familiar with the characteristics of the performance evaluation system.Based on the characteristics of JZ Group's internal audit performance evaluation system,the problems existing in the system are pointed out.Based on the analysis of the internal and external environment of the JZ Group,the necessity of constructing a performance evaluation system that meets the current situation of the internal audit department of the company is proposed.The forth chapter introduces the effectiveness of the Balanced Scorecard in the construction of a new performance evaluation system.Starting from the design principles in the theoretically feasible case,the indicators are selected and the indicators in the evaluation system are quantified by the AHP AHP.Build an internal audit department performance evaluation system that conforms to the characteristics of JZ.The fifth chapter carries on the trial operation to the performance evaluation system constructed,analyzes the result,and then sorts out the problems that need to be paid attention to in the establishment of the system.The sixth chapter reviews the logical structure of the paper,looks forward to the new internal audit department performance evaluation system,analyzes in depth the obstacles that the evaluation system will encounter at the practical level,explains the deficiencies of this article,and hopes that the established performance evaluation indicators can help JZ.The internal audit department of the Group achieves convergence with the corporate strategy and provides reference for the performance evaluation of other departments of the company.It can also serve as a reference for other enterprises in the industry.