The Construction Of University Internal Audit Performance Evaluation System Based On Balanced Scorecard

The University internal audit is an objective and independent monitoring and evaluationactivities. It gives suggestions for improvement and opinions by auditing and evaluatingoperation of the economy and economic benefits in university internal organs. It is carried outto promote the work of the college proceeding smoothly. The University internal audit systemis a special form of the school internal control system, and control the school’s internal controlin return. In recent years, China’s colleges and universities are facing complicated newsituation and new environment of increasingly improved market economic system, thedeepening of the reform of political system, the rapid development of higher education andincreasingly advanced modern management thought. In order to meet the needs of the schooldaily management activities, the requirements for evaluating the performance of the internalaudit work are getting more and more. However, on the view of the internal audit work ofChina’s colleges and universities, the situation is different. Some universities set up aninternal audit department, but from the perspective of their internal control themselves theactual execution situation and the actual the implementation of the current situation, there stillexists a lot of problems. For example, the system is not perfect and the quality of audit staff isnot high enough and the internal audit department’s understanding of audit system is notthorough and so on.This paper has analyzed the present situation of Chinese Universities Internal Audit andits shortcomings with normative analysis and empirical studies,Combined with thecharacteristics of internal audit of colleges and universities in China, it introduces the theoryof the balanced scorecard and builds the system of internal audit performance evaluation inColleges and universities. First of all, it analyzes the background and significance of the thesisin the introductory part. On the basis of review of internal audit-related research at home andabroad, it proposed the goal, content, method of the paper and analyzed the innovation anddeficiency of this paper. This paper expounds the related theory of internal audit and internalaudit performance, introduces the Balanced Scorecard theory, and analyzes the feasibility ofusing the balanced scorecard framework to check the performance evaluation of internal auditin colleges and universities. Adopting the case analysis and the overall analysis,it make someinvestigations to understand the present situation of internal audit in colleges and universities,and does in-depth analysis of the shortcomings of the internal audit work in Colleges anduniversities of our country. On this basis, this paper expounds the construction principles, methods, and combining with the characteristics of internal audit in Colleges and universities,it constructs that the performance of university internal audit characteristics of universities inChina was evaluated in four dimensions. It determines the main content of the universityinternal audit performance evaluation index system, solves the problem of index weight in theindex system optimization, and obtains the weight of the system. When making performanceevaluation of internal audit in colleges and universities, we should focus on evaluating theduty performance dimensions, and then the level of service dimensions, the internal businessprocesses dimensions and the learning and growth dimension of internal audit department.Finally, for the effective implementation of college internal audit performance evaluationsystem based on the Balanced Scorecard, it proposed some opinions and suggestions toestablish a system to protect the implementation of the system, a supporting organization tosupervise the implementation of the system, a communication mechanism and a feedbackmechanism between internal audit departments and personnel.