Reconstruction On The Evaluation System Of Internal Auditing Performance Of N Company Based On Value-added Target

With the continuous development of economy and the increasingly fierce competition among markets,the business environment enterprises facing is more complex,and the risk is also deepening.Therefore,while realizing the goal of maximizing its value,enterprises should also strengthen the risk assessment of the overall strategy and pay attention to risk management.As an important functional department of the company,the main goal of the internal audit department is to achieve value-added enterprises,through its certification,supervision and advisory services,to ensure the effective operation of business management activities.Scientific and reasonable internal audit performance evaluation is an important means to reflect the results of internal audit work,also the measurement of the internal audit to achieve the goal of enterprise value-added results.Based on the above background,this paper analyzes the current performance appraisal system of internal audit in N enterprises,starting from the goal of realizing the value-added of internal audit.By analyzing the content of the evaluation system,consulting and interviewing the internal auditors of N enterprises,and combining the organizational strategic objectives of N enterprises at this stage and the requirements of modern audit management under the new situation,this paper puts forward the necessity of reconstructing the internal audit performance evaluation system of N enterprises.According to the value-added framework of internal audit,the specific performance evaluation index of N enterprise is designed,and the performance prism model is used to merge and arrange the designed indicators,to construct a new internal audit performance evaluation system of N enterprise.The article includes the following six parts: The first part is the introduction,which introduces the background and significance of this paper,the research contents and methods,then reviews and summarizes the previous literature research.The second part introduces the relevant concepts and theoretical basis and constructs the framework of value-added internal audit.The third part mainly introduces and analyzes the current internal audit performance evaluation system of N enterprises and states the necessity of reconstructing the performance evaluation system.The fourth part is the construction of the new internal audit performance evaluation system of N enterprises,mainly including the selection of performance evaluation methods,the determination of specific evaluation indicators and the assignment of weight.According to the actual needs of N enterprises,based on the framework of value-added internal audit,the internal audit performance evaluation index provided by the Global Audit Information Network(GAIN)was screened and revised.The fifth part is the analysis of the application effect of the new performance evaluation system in N enterprises.The sixth part is the inadequacies of the internal audit performance evaluation system established in this paper,and further prospect for future research directions.Based on the framework of realizing the goal of increasing enterprise value,this paper improves the internal audit performance evaluation system of N enterprises,considers the special operational risks faced by the industry in which N enterprises are located,and assigns the selected indicators scientifically according to the characteristics of the performance prism model.A new internal audit performance evaluation system for N enterprises is designed.It is hoped that this study can provide reference for the theoretical research and practical work of internal audit performance evaluation system.