Research On Performance Evaluation Of Internal Audit In Colleges And Universities Based On Balanced Scorecard

Since the 1990s,with the rapid development of the global economy,internal audit,as the "immune system" for the safe operation of the organization’s economy,has attracted more and more attention in the face of the change of business environment and the improvement of governance capacity.Faced with the impact of economic development,the management urgently needs to transform the functions of internal audit and promote the improvement of organizational governance and the realization of strategic objectives through internal control,risk management,supervision and Suggestions.In order to promote internal audit to perform its functions better,it is necessary to evaluate the performance of internal audit through various indicators.At present,the performance evaluation system of internal audit of colleges and universities in China has not been established,and there are still many problems in the current evaluation system,which cannot effectively evaluate the internal audit work and promote the construction of colleges and universities.Combined with the balanced scorecard,this paper studies the construction of the internal audit performance evaluation system of A university.This paper first elaborates and analyzes the relevant research results,introduces relevant definitions,characteristics and other theories,and extends from performance to internal audit performance evaluation of colleges and universities.In view of the status quo,problems and causes of performance evaluation system of internal audit in colleges and universities,this paper expounds the feasibility and necessity of using BSC to construct the evaluation system.Secondly,three methods of performance evaluation are introduced.By comparing and choosing BSC as a performance evaluation tool,the development process,basic framework,components,dimensions and advantages of BSC are analyzed,and the applicability of BSC in performance evaluation of internal audit in colleges and universities is studied.Then,on the basis of BSC,using the classic indicators in GAIN and combining with the characteristics of colleges and universities,it constructs a performance evaluation system for internal audit of colleges and universities from four dimensions,namely,functional performance,service,internal operation,learning and growth.In the aspect of case analysis,taking the internal audit of A university as an example,the evaluation indexes suitable for colleges and universities were selected through the expert scoring method,and the weights of the secondary and tertiary indexes were determined by the analytic hierarchy process,and the internal audit performance evaluation system based on BSC revision was constructed.After the establishment of the performance evaluation system,the internal audit data of A university from 2016 to 2018 are imported,the annual performance evaluation index is obtained through data processing,and the internal audit performance evaluation situation of A university is deeply analyzed through 16 indicators of four dimensions to find out its advantages and existing problems.Finally,some Suggestions based on BSC internal audit performance evaluation are proposed.