Research On Z Group Internal Audit Performance Evaluation Study Based On Balanced Score Card

With the rapid development of market economy,many enterprises are facing more business risks while facing development opportunities,and the function of internal audit is paid more and more attention by enterprises.Through a sound internal audit system on the one hand,can improve the management level of enterprises,on the other hand,can optimize the governance process of enterprises,and then achieve the economic goals of enterprises.Based on the research results at home and abroad,this paper first expounds the theory of internal audit,performance evaluation and balanced scorecard and other related theories,which lays a theoretical foundation for the study of internal audit performance evaluation system of Z Group.Secondly,based on the actual situation and characteristics of Z Group's internal audit performance evaluation,the use of questionnaire and field research method to the Group's operating status and internal audit status of the current situation of systematic analysis,summed up the group's internal audit performance evaluation system problems:insufficient attention to the internal audit work content of the quality assessment,assessment indicators set unreasonable results are not comprehensive assessment results and assessment objectives and the company's strategic objectives are not closely linked.According to thecharacteristics of the company's current operating situation,build a balanced scorecard index system applicable to Z Group's internal audit performance evaluation,starting with the financial dimension,customer dimension,internal audit business process dimension and learning and innovation four dimensions,through the use of hierarchical analysis and expert scoring method,the internal audit performance evaluation indicators built weight calculation,the results of the four dimensions of the scoring situation.Finally,in view of the results obtained and the actual situation of the Group,put forward practical measures and corresponding safeguards.This can not only provide incentives for Z Group internal auditors,enhance the strategic position of internal audit,help Z Group reduce the risk in the process of operation and governance.