Study On Balanced Scorecard Of Performance Indicators System Of Internal Audit

Along with the economical globalization and the enhancing tendency of integration, the enterprise operation environment is becoming more and more complex and uncertain, how to do a good job of early warning and strategic risk management has become the focus of various enterprises. As the internal audit played an important role in improving corporate governance, internal control and risk prevention, but the traditional role of internal audit based on established internal audit performance evaluation system has not qualified for the new role of internal audit and can not effectively evaluate the value of their added value to the organization. Besides, the existence of internal audit departments and the organization's overall strategy for inconsistencies. Internal Audit performance evaluation for the audit in academic circles in China relatively late, In the auditing profession, nor the formation of internal audit performance evaluation of a complete system. In pursuit of the interests of stakeholders together to maximize, management and internal audit staff all have an objective internal audit Rebuilding Mode, and need to set up a scientific mode,which in order to meet stakeholder needs as the basis, creating value-oriented, combining the company's internal audit target performance evaluation system to determine the true value of internal audit. Therefore, a set of scientific and practical performance evaluation system of internal audit is urgently needed. By constructing a balanced scorecard based performance evaluation of the internal audit system, and effectively implemented, to ensure Internal audit department goals consistency with organizational, Improve the quality and efficiency of internal audit, Encourage internal auditors, Promote better functioning of internal audit and create value for the organization to help organizations achieve their strategic goals, which can improve the internal audit department's position in the organization. In addition, through the Internal Audit Performance Evaluation System for the construction of the topics discussed at the exploratory stage of our internal audit performance evaluation model to explore the theory has a certain reference value.Balanced Scorecard-based internal audit performance evaluation system should adapt to changes in the development of internal audit performance indicators on the new requirements, GAIN internal audit that is based on performance indicators, the balanced scorecard and performance indicators GAIN combined to construct a balanced scorecard based performance evaluation of internal audit system, contacts Internal audit performance and the strategic goals of business, and according to the characteristics of the internal audit of the balance scorecard on the restructuring, building an evaluation system which can reflect unique role and content and then an operable Internal Audit Performance Evaluation System. Besides, Indicators of each dimension through a detailed analysis in order to improve internal audit performance evaluation useful ideas and guidance. Further improve the internal audit department incentives, better reflect the value of value-added internal audit contribution to the enterprise level.This paper is divided into five parts, as follows:The first part, Introduction. The background and significance of the study, and review the study status at home and abroad, while also addressing the use of research methods and ideas of this research and structural framework.The second part, Balanced scorecard and performance evaluation of the theory of the internal audit outlined. First, this article reviews the relevant theory of balanced, the characteristics of balanced scorecard, the basic framework and the application of the basic content. Balanced Scorecard as a set of the enterprise's mission and strategy into a set of quantifiable financial and non-financial performance indicators, the combination of integrated performance evaluation system, provides a framework for implementing corporate strategy structure, and the concepts adapt to the internal audit performance evaluation. Second, this paper clarifies the concept and characteristics of performance, the definition of performance evaluation, whose essence is to evaluate the contribution the internal audit department made to the corporation.The third part, Internal audit performance evaluation of the design goals and principles. First performance evaluation of the internal audit design goals, including the internal audit department to ensure unity of purpose and organizational objectives, increase the value of the internal audit, internal audit staff and provide incentives internal audit department's position in the organization; Followed by the Performance Evaluation of the internal audit design principles, including general principles and specific principles.The fourth part, Factors affecting the internal audit performance evaluation. Building the relevant indicators system must analyze the factors which affect the performance evaluation of internal audit, and as a basis of building performance evaluation index system of internal audit, that including internal factors and external factors.The fifth part, The design of Performance Evaluation indicators of internal audit based on balanced scorecard. According to the characteristics of the internal audit department, to revise and consolidate the structure and balanced scorecard indicators. From a financial level, customer level, the internal audit process and internal audit level of learning and growth levels to explore, and through indicators of empowerment evaluation to improve the operability.