Research On Internal Audit Performance Evaluation System Of Shanxi AB Group

As the world's top 500 shanxi AB group, use is still relatively traditional way of performance evaluation of internal audit, already can not meet the requirement of the development of enterprise. In order to adapt to the new situation, strengthen the enterprise internal control, this article on the paper reviews the research status of both at home and abroad, the integrated use of literature analysis method, the balanced scorecard method,analytic hierarchy process(ahp), the methods of questionnaire investigation, the shanxi AB group internal audit performance evaluation system are studied, the main research work and results are as follows:(1) based on performance evaluation of shanxi AB group internal audit work, the paper analyses the present situation, choose to fit the actual method of balanced scorecard, from financial, customer, internal process, learning and growing preliminary identified four dimensions of internal audit performance evaluation index system, then USES the questionnaire survey finally construct the AB group internal audit performance evaluation index system.(2) the use of analytic hierarchy process(ahp) to calculate the weights of the indexes;Categorizing the index, combining qualitative and quantitative way, determine the standard values of the various indicators, gives the basis of the index score, eventually forms accord with the characteristics of shanxi AB group internal audit internal audit performance evaluation model.(3) combined with shanxi AB group internal audit work in 2012-2014, with the mathematical models of the performance evaluation system of internal audit of three years of internal audit work performance was evaluated, by comparing the evaluation results and the actual situation, to verify the AB group of shanxi, the feasibility of internal audit performance evaluation system.(4) according to the evaluation results, found shanxi AB group internal audit work is therectification does not reach the designated position, less internal audit personnel, insufficient training, poor innovation consciousness, on the basis of have improvement Suggestions are put forward.The research results can guide shanxi AB group internal audit department, improve the work performance of shanxi AB group, perfect the internal audit work performance evaluation has important reference value.