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A Company’s Internal Audit Performance Evaluation Index System Design Based on BSC

Author: ZhouManRu
Tutor: LiXue
School: Ocean University of China
Course: Accounting
Keywords: Internal audit The performance evaluation indicators The balanced scorecard
CLC: F239.45
Type: Master's thesis
Year: 2013
Downloads: 257
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Abstract


In the late1990s,the globalization of economic,the development of information technology and the lesson of economic organizations entrusted responsibility,have a strong impact on the theory and practice of internal audit. Facing the complex and changeable operating risk, the organization’s managers is pressing for internal audit department to change, ask its closely identification, evaluation, control and prevention around the business risk, plan and implement internal audit work, encourage and help enterprises to improve and improve the internal control system, in order to prevent and reduce the risk of loss.Internal audit department is a functional department set up by the organization to achieve its goals,the stand or fall of its performance not only reflects the operational efficiency of the department,but with ties to the healthy development of the entire organization. In practice, due to the internal audit activity can promote, but not create value for the enterprise’s function independently, the value created for your organization is mostly through consultation and confirmed, the constructive opinion and supportive decision making method indirectly by other departments to improve efficiency, so direct measurement of the internal audit department to improve enterprise value contribution is quite difficult, take indirect indicators to measure is more practical. How to design scientific evaluation index system and measure the evaluation of the internal audit work has become a meaningful topic. The introduction of the balanced scorecard performance evaluation on enterprise internal audit, based on the BSC to design the corresponding evaluation index system, is a beneficial attempt.lt will also be conducive to optimize internal audit process, improve internal audit efficiency, help enterprises to increase value, obtain good effect.The basic idea is that starting from the review of domestic and foreign research present situation, clarify the function of internal audit and positioning, then for A enterprise internal audit performance evaluation indicators, current situation and problems of the internal audit performance evaluation,refer to the theory research and practice achievements at home and abroad,plans to introduce balanced scorecard evaluation modeLAnalyze its feasibility and applicability of the performance evaluation for A corporate internal audit department, apply the theory to practice, and put forward a improvement solution for A performance evaluation index system of the internal audit department.First elaborated the research background of this topic, the purpose and significance of the selected topic and research ideas,then at home and abroad about performance evaluation of internal audit department and reviewed the research status of evaluation index were summarized. Then introduce the functions and position of the internal audit department, aim to clear about the modern organization the role of internal audit,and then the principle and advantages of BSC, which lay a theoretical foundation for next research. Chapter3comes into the body of the research, this paper introduces A company and its general situation of the internal audit department, in-depth analysis the internal auditing department problems existing in the current performance appraisal index system, influence and causes, and suggests that balanced scorecard can help A company’s internal audit department to solve the existing problems. The fourth chapter, the introduction of performance evaluation system for the internal audit department based on BSC in A company, first analyze the applicability of the BSC in the performance evaluation of internal audit departments, after a series of the guidance of design ideas for performance evaluation index,introduce universal evaluation framework based on BSC in the internal audit department. The fifth chapter, the construction and use of performance evaluation index system based on the BSC for the internal audit department of A company.Combining with the specific needs of A company, the four dimensions-financial, internal processes, learning and innovation, and customer, design and select specific evaluation indexes, and according to the importance of distribution correspond the weight, build a set of performance evaluation system for the internal audit department based on BSC, to help A company’s internal audit department to promote efficiency and add value. Next, through the interviews investigation, report the feedback of this evaluation index system for internal audit department from A company.Finally, make a conclusion.

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CLC: > Economic > Economic planning and management > Audit > Various types of audit > Internal Audit
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