Evaluation System Based On The Performance Of Internal Audit Of The Corporate Strategy

Along with the economical globalization and the enhancing tendency of integration,the enterprise operation environment is becoming more and more complex and uncertain,and the enterprise management has entered the era of strategic management theme. Internalaudit plays a central role in the organization in insuring effective performing of theaccountability, and the evolution of the business management's focus proposed to it thenew requests and entrusts its new mission. The traditional performance measurement ofinternal audit can not express its new role and mission and also can not effectively appraiseits value-added function, thus cannot effectively guide the internal auditing department'swork.Based on the new function of internal audit, this paper launches the systematicresearch on the performance measurement system of internal audit based on enterprisestrategies.Based on the review of relative researches on performance measurement of internalaudit and union the new location of modern internal audit's function and characteristics,this paper ameliorates balance score card model and breaches it into internal auditdepartment. Based on it, from the view of sustainable development and with the guide ofstrategy, the paper establishes a comprehensive and harmonious model of internal auditperformance evaluation from audit committees, senior management, external auditor,internal audit's process, learning and growth to measure performance of internal audit.Then this paper integrates the GAIN's main indicators into the model, and adds four mainindicators of the external auditor dimension, thus established multi-dimensions, based onthe enterprise strategy's performance measurement indicators system which has reflectedthe new mission and the role of the internal audit. This paper has also launched thethorough research to the grading method of the internal audit's performancemeasurement.Firstly, using the analytic hierarchy process,this paper bestows power forthe indicators of performance measurement,and provides the beneficial instruction on thelocation of internal audit's strategic center of gravity; secondly, the internal audit'ssynthesis grading result has provided the basis for effectively driving internal audit's work,and consummates the driving mechanism of internal auditing department.In order to examine usability and feasibility of internal audit's performancemeasurement system which this paper establishes, this paper finally also applies thisperformance measurement system on some case enterprise and expected effectivelyguiding and the driving internal auditing department's work of the case enterprise, and enhancing contribution ability of the internal auditing department to the enterprise strategymanagement.