Research On The Value-added Internal Audit Performance Evaluation System Based On ''Six-dimension" BSC

Under the increasingly fierce economic globalization environment,the key criteria for business activities have become value-oriented,so that the promotion of value is the company's first task,because it can obtain relevant interests and create more value for its interests.The services of related parties enable the company to continue to grow the cornerstone.There are many important ingredients that companies can't lack,and internal audit is one of them.The mission of value contribution shouldered is selfevident.Therefore,internal auditing has started from the early stage of error detection and prevention,and has begun to change in the new direction of value-added,that is,the value-added stage of internal audit.The theoretical and practical exploration of value-added internal audit is required by today's society.At the same time,it is also conducive to the growth and development of the enterprise itself,as well as to the growth and expansion of internal audit.However,in the face of expectations from the outside world,whether the internal audit department and its employees can effectively pursue their mission to increase the value of the goal and how to measure its performance are all things that we must continue to explore and solve.So the author read a large number of literature works to understand his theory,and used his own knowledge to do some research on the application of performance evaluation in value-added internal audit.The first step is to sort out these relevant documents and cases,and to have a general grasp of the current development trend in this field,so as to pave the way for the starting point of this article,and at the same time,as a light guiding the author to follow-up the study.Then,the causes,value-added channels,and performance evaluation of the value-added internal audit are explained,so that the following provides support for the design of the performance evaluation index system.Then,based on the dimension of the original Balanced Scorecard,the customer dimension is decomposed into internal and external stakeholders,and risk management is added as a new dimension,creating a model with six dimensions of performance evaluation.Applied to value-added internal audit,to judge the value-added effect achieved by the internal audit department of the company,this evaluation system has six dimensions and more than 20 three-level indicators.Finally,AHP was used to assign weights to the internal audit performance evaluation of M Group to obtain five levels of evaluation results.The fuzzy comprehensive evaluation method was used to obtain information obtained from company observation,inquiry,and review.To evaluate the performance of its internal audit department,so as to arrive at a final conclusion.At the same time,it gives objective and reasonable suggestions for the issues found in the evaluation.The use of six dimensions of the performance evaluation index system and some novel suggestions are the innovations in this article.