Research On Performance Evaluation System Of Internal Audit Of T Energy Company

With the increasing of policy and market competition,the development of natural gas industry is faced with great opportunities and challenges.How to win a place in the fierce market environment and achieve better development has become the goal of the industry's internal main body's efforts.In this context,internal audit,as an indispensable functional department within the enterprise,is to enhance the internal control and prevention of the enterprise Business risk and other aspects are given higher expectations.With the continuous expansion of the internal audit function,the performance evaluation of internal audit has been the focus of research by scholars in various countries,in order to seek for internal audit to play a better role in the function and protect the development of enterprises.This paper widely read and draw lessons from the previous research on the performance evaluation system of internal audit,and draw the conclusion that the current research on the performance evaluation system of internal audit is mostly theoretical research and serious homogenization.Therefore,this paper first summarizes the related concepts and theories of internal audit performance evaluation,takes t energy company as a research case,introduces the general situation of T energy company and internal audit in detail,as well as the implementation status of internal audit performance evaluation,analyzesthe existing problems and causes of internal audit performance evaluation,and obtains the internal audit performance evaluation deposit of T energy company The problem is due to the lack of strategic guidance and internal audit culture,as well as the complexity of internal audit work,which leads to the separation of internal audit performance evaluation from the actual needs of the company.Then this paper takes the strategic vision of T energy company as the starting point,analyzes it deeply and decomposes it layer by layer,designs and selects the internal audit performance evaluation indexes of T energy company from the four dimensions of finance,customer,internal business process and learning and innovation by using the balanced scorecard,determines the index weight by using the analytic hierarchy process,constructs a complete internal audit performance evaluation system,and then uses the fuzzy method The evaluation method is applied to the newly built performance evaluation system of internal audit,and analyzes the evaluation results in depth,and gives countermeasures and suggestions from the aspects of system construction,internal audit mechanism,career construction,etc.,in order to achieve the effect of promoting construction by evaluation.