Study On The Construction Of Internal Audit Performance Comprehensive Evaluation Index In Our Enterprise

With the evolution of the idea in enterprise management, value-added becomes the primary target of enterprise management.As an important management of enterprise internal audit department whether to increase value for the enterprise is the survival of the internal audit department.Performance evaluation is widely used in enterprises and functional departments of enterprises, its core is the performance evaluation index system.In order to improve the performance of enterprise’s internal audit and to improve the enterprise’s internal audit management,trying to combine the balance scorecard and performance prism evaluation methods to build internal audit performance Comprehensive Evaluation Index.Firstly, this article discusses the meaning of the performance and the performance of the internal audit. on the basis of the relevant researches about performance of internal audit,pointing out that the research of performance evaluation also need to be more thorough and comprehensive,using stakeholder theory, Balanced Scorecard and performance prism model as the theoretical basis,talking bout the advantages and disadvantages of Balanced Scorecard and performance prism model to analyze the feasibility of the combination of the two used in the evaluation of internal audit performance, building theoretical foundation for the construction of performance evaluation index below.Secondly, based on stakeholder perspectives, analyzing the demand for internal audit of key stakeholders, thus leading to the need for performance evaluation. On this basis, the paper reviews the more detailed internal audit performance factors, these recognized factors provide a realistic basis for the construction of performance evaluation index below.Finally, on the basis of comprehensive evaluation methods and arounding the target of internal audit, the strategic objectives.we proposed five levels of performance evaluation dimensions, they are stakeholder satisfaction dimensions, stakeholder contributions dimensions, financial dimension, the dimension of business processes and learning and innovation dimensions,through strategic target decomposition, critical success factors analysis, based on the principles of index design, we initial build31specific internal audit performance evaluation index.and in order to improve the science and rationality of the evaluation index,we have a survey by field research methods in internal audit forum site of Whenzhou and Jiaxing,and finally identified28specific internal audit performance evaluation index.then we calculate the index weight by AHP to examine the importance of each index.Core of this paper is to build internal audit performance comprehensive evaluation index, hoping to make some beneficial exploration for performance evaluation of internal audit work.