Research On The Construction Of Performance Evaluation Indicators Of Internal Audit Department Of L Real Estate Company

As the globalization process continues to accelerate,the challenges faced by enterprises escalate,and corporate governance gradually shifts to strategic management.Internal audit has independent monitoring,evaluation and control functions designed to help members of the audited entity effectively perform their fiduciary duties.The performance evaluation indicators of internal audit departments constructed according to the traditional role of internal audit have been difficult to reflect the functional orientation of internal audit in the new period,and it is impossible to evaluate the value-added effect brought by internal audit to the organization.Therefore,it is necessary to optimize the existing internal audit performance evaluation work.Based on the research results at home and abroad,the article takes L real estate as the research object.By introducing the use of the existing performance evaluation system of the L real estate internal audit department,it is proposed that the system can gradually meet the requirements of today's social development and analyze the problem.Four performance evaluation methods finally determined that the balanced scorecard model was revised and introduced into the internal audit department to evaluate internal audit performance from five dimensions: customer,internal process,learning and growth,audit efficiency,and audit benefit.On this basis,the main performance evaluation indicators established by GAIN are included in the revised model,and the long-term strategic development goals of enterprises and organizations are taken as the direction,and the indicators matching the strategic objectives are selected.Therefore,a multi-dimensional performance evaluation index model suitable for L real estate internal audit department is constructed.This paper uses the expert scoring method and the analytic hierarchy process to empower the internal audit department's performance evaluation indicators,which can provide dynamic guidance for the audit work points under different strategic needs.The use of the evaluation system not only helps toimprove the efficiency of internal audit work,but also helps the audit work plan to check for vacancies.The final scoring results indicate that L Real Estate's internal audit is at a medium level.Through the analysis of the performance evaluation results of L real estate internal audit department,it is proposed to continue to play the role of the audit committee of the board of directors,establish an effective performance communication feedback system and improve the professional quality of internal auditors..Finally,the article supplements the deficiencies of the evaluation system and discusses the difficulties that its application will suffer in practice.At the same time,look forward to the diversified internal audit department performance evaluation system in the new era.It is hoped that the performance evaluation system constructed in this paper will help L Real Estate's internal audit department to achieve synergy with the company's strategy.It provides reference for the performance evaluation of other departments of the company,and provides some reference for the construction and improvement of the performance evaluation system of other companies in the industry.