A Study On Enterprise Performance Auditors Competency Framework

As the social economy developing, the enterprise management environment has become increasingly complex.Organization and managing method are constantly changing.Enterprises urgently need to improve risk management level.The internal audit as the tool of finding the management problems becomes more and more attentioned.The internal audit increases its range and transfer to the performance audit.Now the performance audit is mainstream and development direction of the the major companies.The reports and the suggestins of the performance audits affect the long-term development of the enterprise. Enterprise performance audit must have a higher level of ability and quality to compete the performance audit work to increase corporate value and improve economic efficiency.Construct the competency framewoek of the performance audit adapt to the urgent requirements of the complex environment.On the combination of the normative study and positive study.this dissertation studies the construction on the performance auditors competency framework. First is a review of the related literature both home and abroad, then introduce the basic theory of the internal audit theory, the theory of performance audit and the competency theory.Then through re-positioning the roles, responsibilities and tasks of the performance auditors.We derivate the copmtency that the enterprise performance audits needed base on distinguishing the key roles,key responsibilities and key tasks. Next we are putting forward hypotheses to the professional knowledges, professional skillsand professional quality elements of the performance audits.Then analyse according to the survey results and determine the degree of importance of each factor.Buildind framework of the enterprise performance auditors.Finally.we point out the ability current situation of the enterprise performance audits and the reasons for this status.Next putting forward solving countermeasures.