Performance Evaluation Criteria Of Value-Added Internal Audit Research

In the21st century, the world economic, political, social and cultural patterns have undergone great changes, internal and external environment are constantly evolving, all these makes the business management concepts with the ever-changing. Value orientation becomes the enterprise economic behavior criterion,and value added has gradually become the main objective of business management. In the enterprises, power of survival and development is the ability for the owners and stakeholders to make profits and create value. The internal audit department as a indispensable function department in the enterprise management process, should put the enterprise’s overall goal as its target, develop its effectiveness for the company’s value-added. Therefore, the traditional internal audit which only put the error correction as its main target has been unable to meet the needs of the modern enterprise management.In order not to be eliminated from enterprise organization, the internal audit has new development and change.The appearing of Value-added internal audit is to adapt to the changing of internal and external environment and to help companies increasing value. With growing of the value-added internal audit, the relevantion theoretical researching are going deeper.The issue that whether the staff of value-added internal audit department could effectively perform their duties to accomplish the value-added objective and how to evaluate their performance need to be studied in depth. The past performance evaluation standard of internal auditing is not suitable for the evaluation of the modern internal audit. This article which put the the new value-added function of internal audit as its outset, combining the domestic and international relevantion theories with the present situation of our country internal audit and performance evaluation, researches the value-added internal audit performance evaluation standards.This paper analysis on the research data and cases about the domestic and international value-added internal audit and its performance evaluation, generally understand the research development situation, and determine the starting point of this paper. Through combing the internal audit function history of development and evolution,has summed up the increment way of the value-added internal audit. Then the paper analyzes China’s present situation of internal audit, put forward to establish the value-added internal audit performance evaluation criteria. Finally, based on the balanced scorecard method to construct the value-added internal audit performance evaluation index framework, combination with AHP and Delphi method, ultimately has established the value-added internal audit performance evaluation system.At the last part, this article is based on case study, using the empirical research methods, to demonstrate the indicator system established above.