Research On Performance Audit Of X Enterprise Joining Under The Guidance Of Strategy

The development of franchise stores is a very effective business model for enterprises to expand their markets and develop rapidly.However,if the management of the franchise is not perfect,it will also bring harm to the long-term development of the enterprise,bury hidden dangers and affect the overall strategic realization of the enterprise.Compared with income generation,how to conduct audits on joining from the perspective of corporate strategy has become an important issue.However,in practice,there is no enterprise-oriented auditing of the alliance.The development of the franchise store is inconsistent with the overall strategy of the enterprise,which will not only affect the realization of the strategic goals of the enterprise,but also affect the revenue generation of the franchise stores.With the development of information technology,information technology has also provided a more timely and efficient platform for joining audit.X Enterprise is a large-scale chain enterprise.At present,it is developing the franchise stores to expand the market.Through the field research of X enterprises,it is learned that there are many problems in the franchise management of the company.For example,the franchise stores have not been included in the internal audit scope.The franchise department is responsible for the matter.No other department audits the work of the franchise department,and the performance audit of the franchise stores is loose.The quality of the franchise stores is not high,which hinders the realization of the strategic goals of the X company.In view of this,this paper stands in the perspective of the internal audit department of the enterprise,and aims to realize the overall strategy of the enterprise,and conduct research on the performance audit of the affiliate.Firstly,it reviews and analyzes the research results of performance auditing,auditing informationization and franchise management mode at home and abroad,and expounds the internal audit,balanced scorecard,analytic hierarchy process and fuzzy comprehensive evaluation theory used in the paper.By analyzing the status quo and problems of X-enterprise performance audit,this paper proposes the affiliation program management performance audit and franchise performance audit.The franchise management performance audit mainly includes franchisee selection audit,store audit,contract audit,and franchise performance audit based on balanced score.Card,design and operation performance auditing index architecture,based on the analytic hierarchy process to determine the weight of each index,using fuzzy comprehensive evaluation method to calculate the comprehensive performance audit results;Finally,the audit results feedback and communication,follow-up audit and other links were studied.In order to realize the informationization of X enterprise joining performance audit,this paper also designed and developed the X enterprise joining performance audit information system.