Balanced Scorecard Performance Evaluation Of Internal Audit Xiangtan University

Since the 1990s, with the rapid development of China’s Higher Education, the state funding for colleges and universities significant amount of increased economic activity in the school are also more abundant. In this context, as colleges and universities within the school, one of the functions of internal audit management oversight of school education and economic activity becomes important. Because an effective internal audit can not only improve the internal management of the organization, but also in strengthening internal control and risk prevention, and improve economic efficiency plays an important role. Aspects of the so-called University Internal Audit is a wide variety of services in security work to do on the basis of state resources by reviewing and school-related economic activities are compliant, is able to promote the realization of the development goals of schooling career played supervision, management and evaluation role. However, the school supervisory review of internal audit others, that how should evaluate their own performance? The current performance evaluation methods can not meet the needs of survival and development of the organization, which has gradually become placed in front of the internal audit institutions of higher learning a reality. Looking at the domestic and international research scholars associated with the performance evaluation study more enterprise performance and Government Public Administration Performance, less involved in the audit department performance evaluation, especially colleges and universities internal audit, there is no ready-made can be directly applied mode. Thus, our colleges and universities to establish a suitable internal audit work performance evaluation system is particularly important.In this paper, the use of the Balanced Scorecard theory, absorbing domestic and foreign experts, academic achievement, conduct a comprehensive analysis of the current situation of internal audit performance evaluation, Xiangtan University, through the analysis of existing internal audit found problems of performance evaluation methods, including:the development strategy and overall school target of the association is not high, the lack of long-term performance management system, the lack of objectivity of the internal audit performance evaluation, evaluation methods, "the result, light process," Evaluation of the lack of independence of the body. Then, drawing on the successful experience of BSC-profit organizations, non- profit organizations and some colleges in the application, by analyzing the internal audit strategic objectives, Xiangtan University, uses dynamic analysis, combined with the Balanced Scorecard theory and coupling theory, the use of Xiangtan University Internal Audit The relevant data for the use of performance evaluation index system of case studies. Through case analysis and testing, from functional performance, internal business processes, as well as the audited object learning and growth four dimensions starting internal audit performance assessment Xiangtan University conducted the data analysis, and on the obstacles encountered in the implementation of the Balanced Scorecard possible relevant policy recommendations were put forward, including the strengthening school leadership and departments of communication, attention to the mobilization of all staff involved in the school setting research evaluation indicators, a strong information system based on the strategic objectives, the evaluation results as a basis for employee incentive and so on.