Research On QL's Internal Auditing Quality Evaluation Based On Balanced Scorecard

With the acceleration of economic globalization and the gradual development of social market economy,the competition among enterprises is fierce,and the operation risk is constantly deepened.The internal audit department,which is the key functional department of the enterprise,holds the principle of independence,and evaluates all kinds of business activities and management activities in the enterprise comprehensively and objectively,and it is playing a more and more important role in the enterprise.To understand whether the role of internal audit is effective and whether it has performed its proper functions in the aspect of enterprise appreciation,we need to carry out reasonable quality assessment.However,at present,compared with other countries,China's theoretical and practical research on the internal audit quality evaluation system started late,and its development is relatively backward.Because of this,it is of great practical significance to establish and perfect a scientific and effective system that is in line with the actual situation of Chinese enterprises.Under the concern of all walks of life,it is worthwhile to further study and discuss how to evaluate the quality of the work of internal audit department and its staff.Based on the above development background,this paper combines the principle of Balanced Scorecard with the characteristics of internal audit quality,takes the evaluation of internal audit quality as the ultimate goal,and constructs a new evaluation system.This paper first sorts out and summarizes all kinds of documents about the internal audit quality evaluation system at home and abroad,and then introduces the internal audit quality evaluation theory and the basic framework of balanced scorecard tools.Then,this paper briefly describes the basic situation of QL company and the internal audit department.At the same time,it analyzes and evaluates the current assessment system of QL company's internal audit department,and finds some defects in it.And then the paper tries to use the balanced scorecard method to decompose the strategic objectives of QL company from four dimensions and build an internal audit quality evaluation system that is more suitable for the characteristics of QL companies.After the completion of the system,an expert scoring system is adopted and the weight of each index is allocated by the analytic hierarchy process(AHP).On the basis of the data of the internal audit department of the Target Corp,the internal audit quality evaluation system based on the balanced scorecard is applied to the enterprise.Finally,the conclusion is drawn,and relevant policy recommendations for the promotion and application of the new system are put forward.After a case study,this paper concludes that the method of the Balanced Scorecard can be effectively combined with the internal audit quality evaluation.The new evaluation method constructed can well compensate for the shortcomings of the traditional method and further promote the quality of the internal audit in the future.In the evaluation.However,in the process of application,it should be noted that it is not possible to simply copy,and the various dimensions and indicators should be adjusted according to the actual situation so that it can be more applicable to the target company.Finally,it is hoped that through the exploration of this article,we can better enrich the research on internal audit quality evaluation.