Research On Performance Evaluation Of Internal Audit Based On Balanced Scorecard

Under the background of economic globalization,The operating environment of business is more complex than the original.Except that,The development of big data leads to the increasing quantity and quality of information.The enterprise must strengthen their capacity of preventing and responsing to various risks,only in this way,will they be able to success in the complex and changeable market environment and realize the sustainable development of its economy.In order to achieve the business objectives and strategic objectives,The internal audit department of business must play its role in assisting companies in identifying and preventing risks.In addition to above that,the pessimistic impact of the failure for enterprise economic accountability system causes a strong impact on the research of the theory and practice for the internal audit of business.Generally speaking,the requirements of the internal audit for the enterprises are increasing.With the continuous improvement of the internal audit function positioning and the constant enrichment of the content for the internal audit,The mission and role of internal audit in the enterprise are constantly changing.The significance of internal audit for the enterprises are different from the original.Based on the extention of connotation and epitaxity for the internal audit,The internal audit performance evaluation system rooted in the traditional function orientation can not accurately and effectively evaluate the true performance of the internal audit department and unable to play the role in realizing the company's business objectives and strategic objectives.Internal audit performance evaluation system ought not to be static,on the contrary,it ought to be adjusted and perfected for the sake of need.Gradually establishing a complete set of internal audit performance evaluation system in line with the new functional positioning is next step.Robert,a professor at the Harvard University in the United States,and P.Norton,the S.Kaplan executive director of the Norton Institute of David,created a balanced scorecard(BSC)that can be used as a tool for corporate and corporate performance evaluation.Typical balanced scorecard includes financial,customer,internal processes,learning and growth in four dimensions.The balanced scorecard based on the long-term development of the enterprise,is committed to the realizing the business objectives and strategic objectives on the basis of balanced development of all dimensions.Above all,introducing BSC model into internal audit performance evaluation and designing the corresponding evaluation index with BSC's unique and novel perspective can not only simplify the process of internal audit,improve the efficiency of internal audit,but also enhance the ability of enterprises to identify and deal with risks,and ultimately promote the overall value of the company.