Research On ZT Company's Internal Economic Responsibility Audit And Evaluation Index System

ZT Company has been committed to internal economic responsibility audit for more than30 years since the establishment of the auditing department.With the continuous improvement of national laws and regulations,it has become an indispensable procedure for leading cadres in ZT Company to leave their posts.It has played an important role in standardizing the performance of duty for leading cadres and ensuring the safety of enterprise assets.However,while the audit content of ZT Company's internal economic responsibility is gradually improving,the confirmation of responsibility and audit evaluation of the auditee does not really reflect the auditee's performance of economic responsibility.In the report of the Nineteenth National People's Congress,President Xi Jinping pointed out that we should strengthen the guidance and supervision of internal audit work,mobilize the strength of internal audit and social audit,and enhance the joint effort of audit supervision.In order to perfect the assessment of leading cadres in ZT Company,promote the construction of a clean government,strengthen cadres' tenure responsibility,and better play the function of internal audit supervision and evaluation,a set of scientific and practical internal economic responsibility audit evaluation index system are specially structured.This article mainly consists of six parts.The first chapter introduces the dominant position of ZT company in the national economy,its research background,and significance of internal economic responsibility audit evaluation;The second chapter elaborates the concepts of audit and economic responsibility audit,and summarizes the basic theories and evaluation methods related to audit evaluation;The third chapter introduces the general situation of ZT Company and the current situation of its internal economic responsibility audit evaluation;The fourth chapter establishes the audit evaluation index according to the principles and contents of the internal economic responsibility audit evaluation system.According to the steps of audit evaluation,it chooses the methods of expert consultation weight and analytic hierarchy process to construct the internal economic responsibility audit evaluation system;The fifth chapter uses the case analysis method,applies the ZT company audit report to the evaluation system of the third chapter,and tests the chairman's off-post economic responsibility audit evaluation to form the final evaluation result.The sixth chapter summarizes the main points of the full text.