Reswarch On Performance Evaluation System Of Internal Audit Of Z Company Based On BSC

With the continuous development of the global economy and information technology,the global economic development environment is becoming more and more diverse.This has accelerated the market competition among enterprises,and the operational risk and financial risk have also increased with the fierce competition.At this time,the company deeply reali Zed that only continuous efforts to strengthen corporate governance,prevent corporate risks,and enhance corporate value can survive and develop in this era of opportunities and challenges.As an important role of supervision and prevention and control of risks in the organi Zation,internal audit will help enterprises to optimi Ze their internal management activities and carry out risk prevention and control.Therefore,it is particularly important to evaluate the quality of the internal audit work of the enterprise.Only by scientifically and comprehensively measuring the performance of the internal audit work can we fully understand whether the internal audit has fully exerted its functional role and make efforts to achieve the corporate development strategic goals Contribute and continuously improve the problems that arise in internal audits to achieve the goals of improving risk management and control,controlling the governance process,increasing business value,and improving operational performance.On the basis of combing the relevant theoretical research at home and abroad,this article takes Z Company as an example to make an in-depth and detailed analysis of the status quo of its internal audit performance evaluation,and find out that there are internal audit performance evaluation entities in the evaluation subject,process and method.Problems such as a single composition,incomplete evaluation coverage,unspecific evaluation indicators,lack of logic in evaluation indicators,and failure to integrate performance evaluation with corporate strategy.The analysis found that the reasons for these problems include the lack of independence of internal audit departments,internal audit The degree of work refinement is weak,the internal audit performance management awareness of the company is weak,and the internal audit performance evaluation system lacks strategic awareness.Therefore,this paper uses BSC to reconstruct the internal audit performance evaluation system of Z company,so that its internal audit performance evaluation can be carried out on the basis of being more in line with the enterprise's development strategic goals,and the quality of its internal audit work can be evaluated more reasonably.In the process of constructing the new evaluation system,this paper adopts the analytic hierarchy process and fu ZZy comprehensive evaluation method and assists the questionnaire with the help of relevant experts to determine the weight of each indicator and re-evaluate the internal audit performance of Z Company.The evaluation results of the old and new evaluation systems were analy Zed.In addition,in order to help Z Company better implement the internal audit performance evaluation system based on BSC,this paper focuses on management internal audit performance evaluation awareness,performance evaluation organi Zation structure level,dynamic performance evaluation indicators,communication mechanism,personnel professional ability and Analy Ze at the level of literacy and put forward some guarantee measures to ensure the implementation of the new evaluation system.