Research On Optimization Of Internal Audit Performance Evaluation System Of A University In Hunan

At present,there is a great increase in the amount of funds and infrastructure construction in colleges and universities in our country.The economic and management activities of colleges and universities are becoming more and more complex.The work of the internal audit department of colleges and universities with supervision and evaluation has been paid more and more attention.This article focuses on the "internal audit performance evaluation",which is the key to the current reality.Who will evaluate the performance of audit? From the literature related to performance evaluation studied by scholars at home and abroad at present,more is the subject of enterprise and government management as the subject,and there is few internal auditing in colleges and universities,so there is no ready-made model and performance evaluation method to better evaluate the internal audit of colleges and universities.This has become an urgent problem to be solved.Based on analysis above,based on the study of domestic and foreign experts in the academic literature,based on the balanced scorecard,performance audit evaluation and coupling theory,the choice of internal audit department in Hunan A University as the research object,carries on the comprehensive analysis of the current performance evaluation system,find out the existing problems,and analyzes the causes.Then,using BSC's experience in profitable organizations,non-profit organizations and some universities,it is proved that BSC is suitable for Hunan A University's internal audit performance evaluation system,so as to optimize A's performance evaluation system.In the process of optimizing implementation,we first define the strategic objectives and function orientation of A universities,and draw up the BSC strategy map of A universities.Then,we optimize the system structure from three levels of universities,departments and personnel,and determine the evaluation criteria and weights.Finally,this article selects the specific data to carry on the optimization implementation,and puts forward the relevant safeguard measure.