Quantitative Research Of Internal Audit Comprehensive Evaluation Index

With the development of social economy, modern organization management become more and more complex, and ownership and the right of management become separation, which make the internal audit face many challenges and opportunities.A health effective internal auditing department can improve enterprise management mechanism, strengthen enterprise risk management, perfect the enterprise internal control and improve organization management to increase organization value.How to evaluate the performance of the internal audit, become the problem discussed in this paper.At present abroad has established a set of internal auditing performance evaluation model which tend to mature, but our country in this aspect is still in the initial stage.This paper reviewed the related theory, combined with a variety of performance evaluation methods and reconstructed internal audit performance evaluation index system. It use questionnaire and fuzzy analytic hierarchy process (FAHP) to evaluate the internal audit performance, and make the internal audit in the organization performance more clear, which is no longer limited to the performance of internal audit in qualitative research.Questionnaire method can obtain information about the problem by releasing carefully designed questionnaire to the target enterpriseFuzzy analytic hierarchy process is a method which based on fuzzy mathematics.It use the fuzzy synthesis principle to Comprehensive evaluate factors which boundary is not clear and not easy to quantitative.Because our country is still in the initial stage on internal audit performance evaluation, the internal audit performance evaluation indexes can be difficult to find the reference standard values, and many of the index is not easy to quantitative, therefore, it is suitable for fuzzy evaluation method.After clearing the design principles and considering the factors which influence the performance, the internal audit performance evaluation index system is reconstructed in this paper. It get fuzzy judgment matrix and fuzzy evaluation matrix through the recovery of questionnaire,and get weight of each index by rad method.Then, the paper establish reviews set of internal audit performance, and use fuzzy evaluation matrix to make the single factor assessment and comprehensive evaluation. Finally it get a number which represent the performance of the internal audit, and finishe the quantitative research on internal audit performance comprehensive evaluation.