Research On The Evaluation Index System Of Internal Audit Professionalism Based On The Mc Kinsey 7S Model

The Internal Audit Professionalism is to regard the internal audit work as a profession and measure the various aspects of the internal audit by referring to professionalization as a rule.Comparing with the traditional internal audit,the professional internal audit has the following characteristics: First,it has sound professional regulations and standards;Second,it has considerable personnel with corresponding practice ability;Third,it provides a more perfect platform for professional post exchange;Fourth,it requires a more perfect professional organization.TheInternal Audit Professionalism is an important aspect of China’s internal audit system reform,and the research and development of effective evaluation system is of great significance.To promote the professionalization of internal audit has become the consensus of the theoretical and practical circles of audit,and how to establish an effective evaluation system of Internal Audit Professionalization has also become an important subject in the study of the professionalization of internal audit.This paper tends to introduces and explains the concept of the Internal Audit Professionalism and the McKinsey 7S model in the introduction,which leads to the literature research on the Internal Audit Professionalism and the application of McKinsey 7S model.Then,the McKinsey 7S model is introduced and used during the design of the overall Internal Audit Professionalization evaluation index system.The application premise of McKinsey 7S model are clearly defined to certify feasibility of applying McKinsey 7S model to the evaluation index system of Internal Audit Professionalization.Then,the McKinsey 7S model is applied to analyze the influencing factors and the theoretical frameworkof the Internal Audit Professionalization: the specialization of the internal auditors,the industrialization of internal audit organizations and the optimization of the internal audit environment.Then the analytic hierarchy process(AHP)is used to determine the index weight and conduct the effectiveness test,and the final evaluation index system is achieved.Also,the objectivity and scientificity of the evaluation index system is tested by the using the method of man Whitney-U test.Then,in the case analysis part,this paper will make the application test of the Internal Audit Professionalization evaluation index system to the China Southern Power Grid Corp.By distributing questionnaires of the China Southern Power Grid Corp,and applying the data achieved from the evaluation index system,we got the professional level of internal audit in China Southern Power Grid Corp.Then we analyzed the internal audit professionalism status of the China Southern Power Grid Corp: The internal audit independence is relatively high;The construction of the internal audit system is relatively perfect;The internal audit staff has uneven quality;and The internal audit organization has relatively strong administrative characteristic,and the suggestions are put forward: Making efforts to improve the quality of the internal audit staff,Giving internal audit department more right,and improving internal audit occupation group behavior.Finally,in the summary part,we reviewed this paper and analyzed the current national condition of internal audit professionalism in China,and further forecasted the development path of the Internal Audit Professionalism and the future research direction.Through the research above,the main conclusions obtained in this paper are as below: The evaluation object of McKinsey 7S model meets the requirements of the evaluation object of the Internal Audit Professionalization evaluation system,which is the combination of organization and individual,and the idea of the analysis and the universality of the problem solving in management is applicable to the Internal Audit Professionalism analysis,and the model has the characteristics of comprehensiveness,flexibility and guidance.Therefore,the McKinsey 7S model meets the needs of the design of the Internal Audit Professionalization evaluation index system,and in the application test to the China Southern Power Grid Corp,the evaluation results are closer to the actual situation of the internal audit in the China Southern Power Grid Corp.The evaluation index system of the internal audit professionalization is relatively objective.In addition,the design of the Internal Audit Professionalization evaluation index system test is helpful for enterprises to implement the plan and policy of promoting the professional construction of internal audit.