Research On Performance Evaluation Of MY University Internal Audit Based On BSC

With the gradual improvement of China's market economic system reform,the continuous deepening of the reform of the political system,and the increasingly advanced modern management ideology,the scale of university education and the amount of funds invested have increased substantially,and the economic activities of colleges and universities have also become increasingly rich and complex.The internal audit department of a higher education institution that has the function of internal management oversight plays a role that cannot be ignored.At present,the system of public management performance evaluation in China is relatively mature.The academic research on the evaluation of internal audit performance of listed companies is relatively rich,but the research involving the evaluation of internal audit performance of colleges and universities is still in the initial stage of exploration,both in theory and practice.The examples for reference are missing.Since the establishment of the auditing department in colleges and universities,the methods for the performance evaluation of it mainly include three methods: subjective assessment,“morality,ability,diligence,performance,and integrity” assessment and goal assessment.Although these assessment procedures are theoretically fair and equitable,but the assessment indicators are mostly common indicators,unified standards.There is no difference in the entire school administrative managementissues,and direct application of public management performance evaluation or internal audit performance evaluation model.It is unrealistic.Therefore,it is particularly important to establish a set of internal audit performance evaluation system that fits with the internal management model of colleges and universities and the characteristics of internal audit work in universities.This article consists of five parts.The first part: Introduction.It mainly describes the background,significance,literature review,research ideas and research methods of the topic.The second part: Concept definition and theoretical basis.It mainly expounds the definition and theoretical basis of related concepts,laying a theoretical foundation for the subsequent papers.The third part: The overview of internal audit in MY universities.Firstly,it introduces the basic situation of internal audit in MY universities,and then elaborates the current status of internal audit performance evaluation in MY universities and finds out problems.The fourth part: The construction of index system for internal audit performance of MY University based on BSC.First,it elaborates the design principles of the internal audit performance evaluation index system in colleges and universities.Secondly,based on the basic framework of BSC,combining the characteristics of internal audit of MY colleges and universities to adjust the four dimensions,establish a framework applicable to the MY university internal audit performanceevaluation and establish the index system,and then use the analytic hierarchy process to determine the index weights.The fifth part is fuzzy comprehensive evaluation.By simply expounding the steps of the fuzzy comprehensive evaluation method,and then constructing a fuzzy comprehensive evaluation model,the evaluation conclusions are calculated and the results are analyzed.Part VI: Conclusions and deficiencies of the study.