| In China,basic energy occupies an important position in economic development,of which coal resources are an important part of basic energy.Therefore,as one of the country's pillar industries,coal enterprises,whether in the internal management or operation of the enterprise,have great risks and must be effectively prevented.In the process of preventing risks,the internal audit department of the company plays an irreplaceable role and should continuously improve its audit quality.The most fundamental thing is to build a scientific internal audit performance evaluation system,through the implementation of the evaluation system to achieve the purpose of improving the internal audit department's work quality,reflecting the value of the internal audit department in the enterprise.The first step of this research is to understand the status of the internal audit work of the case company and its performance evaluation status,and then analyze it,and then combine the "13865" development strategy system implemented by the B group company,and then use the performance prism method to build from five dimensions The indicators are the stakeholder satisfaction dimension,stakeholder contribution dimension,organizational strategy dimension,business process dimension and organizational capability.The company's internal audit performance evaluation standard is adjusted to 35 indicators for the specific situation of the B group company,and then through the use of AHP The method determines the weight of the reconstructed thirty-five indicators,and finally uses the fuzzy comprehensive evaluation method to determine the evaluation value of the constructed indicators.Using the constructed index system and weights to comprehensively evaluate the internal audit performance of the B group company,the results of the evaluation are finally obtained,and the existing problems are found from the results.Corresponding improvements and suggestions are proposed. |
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