The Study Of Value Evaluation System About Value-added Internalaudit In Enterprise

As the development of economic globalization, Enterprises are facing increasingly complex business environment. Enterprise management along with changes in the business environment are also undergoing profound changes. Internal audit is an important part of internal control and an indispensable means of monitoring and evaluating the internal control. On the base of continuous value addition, improving efficiency and profit, the enterprises can realize to the survival and development. The value-oriented economic behavior become the standard of conduct, and realizing the value of value-added has become the main objective of business management. The internal audit department should be the overall goal of the organization as the goal, and actively play their utility value for the enterprise. Therefore, the traditional internal audit which focus on troubleshooting can no longer meet the needs of modern enterprise management. Over time, the location and function of internal audit is also under improvement. Today, the value-added internal audit has become the core concept of establishing internal audit standards in the world.How does Value-added internal auditing achieve the goal of value-added,and how is it to measure the effect of added value? That is an important issueworthy for further study. Only value-added internal audit being objectively and veritably evaluated can we discover within an organization audit in which significant achievements, lacking in what areas. We should strengthen the analysis of application effect in value-added approach, and make reasonable adjustment to improve the value-added efficiency of internal audit.The paper make a lot of reference of the information at home and abroad which involve the theory and case on value-added internal audit. Firstly, we make a further understand about the valued-added features and implementation approaches through the analysis and comparison on the connotation and characteristics. Secondly,we introduce the value chain theory,stakeholder theory, agency theory, strategic management theory,in order to provide the objective guidance and theoretical support for the establishment of the value evaluation system. Thirdly, according to the current situation of the development, we put forward the main problems which our enterprise's value-added internal audit faced and analyse the cause. It shows that the evaluation system is of great practical significance for the value-added internal audit. Then we study the necessity from four aspects and try to build a set of value evaluation system which is based on the Balanced Scorecard. We select the indicators carefully from the financial performance, customer needs,business processes, and team growth index selection. At the same time, we use the method of expert consultation and analytic hierarchy process which overcome a certain subjectivity and guarantee the rationality of the results todetermine the indicators' weight of each dimension. Finally considering the reality, we select 70 companies which is in and around the Hengyang city and issue questionnaires. Through the screening and confirmation, we confirm that50 copies of data are valid and make the statistical summary and scoring. We make a multidimensional comparative analysis of the survey's result by using the statistical methods. Finally, we summarize the conclusion of enterprises' value-added internal audit value evaluation system in specific applications,and make recommendations accordingly. The analysis results show that the index system constructed in this paper works better in rationality and practicability, but considering the complexity and uncertainty of the business situation, this topic still need further research.