| As we all know, economic development for the evolution of the Pan-finance area will also have a profound impact on the enterprise’s internal and external envi-ronment becomes complex and diverse. The current corporate governance and man-agement in the past has a big difference, enterprises have put their management fo-cus on strategic management. In the modern enterprise management in internal au-diting internal management continued to expand, while in the new era of business model has also been given a new task. Set of internal audit performance evaluation mechanism used in the past in the enterprise development lags behind the contem-porary, elaborated for the internal audit mission and positioning is not clear, so the enterprise performance evaluation of internal audit had many problems, while a rea-sonable guide for internal audit bring impede integration and organizational strategy. A healthy and effective internal audit department can improve corporate governance, improve internal control, strengthen enterprise risk management play an important role. Currently in Western countries we have established a set of internal audit per-formance evaluation model, and has become mature, while China is still in its infan-cy.By re-analysis under the perspective of strategic management targeted internal audit, internal audit performance evaluation system has been studied in detail from the unique perspective of strategy. Internal audit performance evaluation is not a new field, but from one of the six-dimensional and three-View coexistence perspective, is to explore an unknown area, which also provides internal audit performance evalua-tion of a new development path.In this paper, based on the latest research results at home and abroad related to the performance evaluation of internal audit, referring to the Balanced Scorecard model, combined with the audit of efficiency, effectiveness, respectively, from the financial dimension, processes, customers, learning and innovation of effective per-formance evaluation mechanism analysis. According to 25 into the Performance Evaluation Index Global Audit Information Network (GAIN) established by the Performance Evaluation Model after correction from the efficiency and effectiveness of the audit was designed to measure the relevant indicators, forming a unique, mul-ti-dimensional metrics system. Strategy Map and Balanced Scorecard as the combi-nation is widely used for different levels of organization, with the continuous progress of the times strategy, organizational performance evaluation for the escalat-ing demand from the traditional style to a single result-oriented process and results comprehensive formula change, development organizations also pay more attention to the dynamic type, balanced. The Balanced Scorecard has become a typical per-formance evaluation tool, it is widely used. Traditional BSC, has some limitations analysis, dynamic as well as the lack of long-term and short-term measure "unba-lanced", so that the front end of the performance, evaluation and rear ends of the fracture occurred. BSC elaborated specific application process issues that need atten-tion, and the dimensions of the original Balanced Scorecard has been adjusted, you can take advantage of a more balanced scorecard, which is more reasonable to eva-luate the performance of the internal audit to play its functions in corporate gover-nance, risk management and other aspects. Balanced Scorecard is based mainly on the analysis of quantitative and qualitative indicators, as well as for the integration of financial and non-financial information, learning and innovation dimensions of con-cern are constructive significance. But with the restructuring and continuously push forward the strategic map of the organization itself, the traditional BSC performance evaluation index dynamic and systematic shortcomings in terms of starting to show, in the evaluation of internal audit performance mainly reflected a lack of efficiency and auditing evaluation of the effect of the audit, which makes internal audit perfor-mance evaluation system needs to be an innovative, strategic-oriented internal audit performance evaluation system based on the Balanced Scorecard model based on the traditional four-dimensional one, an increase of audit efficiency and effectiveness of such audit evaluation of two dual dimensions, so that the new internal audit perfor-mance evaluation system with six one-dimensional ways.Research point of this paper is to use the analytic hierarchy process, the relevant index assigned to a certain weight, internal audit repositioning strategy guided sup-port and provide a new exploration, score result is a more efficient internal audit work Foundation. Meanwhile, AHP concrete results can be full coverage for the multi-level, multi-dimensional metrics establishment has a unique advantage, and the application of this article is based papers, case studies can be used later with the Analytic Hierarchy Process the formation of a good butt, which can be seen on AHP widely used in the field of internal audit performance evaluation.Order from a practical point of view to verify the designed internal audit per-formance evaluation system, the last part of the metric system related Jiangsu Pro-vincial Bureau First Geological Brigade conducted a specific application, from the application of internal audit performance evaluation with a view to effectively guide and promote the construction of Jiangsu provincial Bureau of Geology and mineral first geological Team of internal audit, and enhance the value of the positive effects of the internal audit department of the enterprise resulting in strategic management perspective, but also to provide guidelines for improving corporate value added and economic efficiency of enterprises. Jiangsu provincial Bureau of Geology and min-eral first geological Team established internal audit performance evaluation system, but also for the subsequent promotion of this model in other tissues and differen-tiated analysis brings a positive reference. |
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