Research On Performance Evaluation Of Internal Audit Of Company A Based On Performance Prismatic Method

Affected by the financial environment at home and abroad,China's economic development has promoted the rapid expansion of the insurance industry,and the insurance industry has also ushered in a golden period.However,with fierce market competition and complex business activities,insurance companies need to effectively prevent and reform their internal governance and operational risks,and internal audit has become the backbone of the company.Therefore,insurance institutions should improve the quality control system for internal audit,and establish a performance evaluation system for implementing internal audit,in order to improve the quality of internal audit work,and effectively reflect the value of internal audit services for enterprises.Company A has problems in the operation and management of the complex and volatile market environment.The Insurance Regulatory Commission issued a supervision letter and ordered rectification.Among them,internal audit not only failed to effectively prevent the company's operational risks,but also was named for its management was not in place.The current internal audit performance evaluation system does not apply to the company's current management model,and it cannot play a role in supervision and control of internal audit.How to improve the quality of the internal audit department is a problem that must be solved.Based on the analysis of the performance status and evaluation index system of A company's internal audit,this paper combines the company's development strategy and uses the performance prism method to benefit and contribute to the stakeholders' satisfaction and organization according to the auditing quality requirements of the insurance company.The five dimensions of strategy,business process and organizational capability reconstructed the internal audit performance evaluation index system of Company A.The analytic hierarchy process was used to determine the weight of the constructed indicators,and the fuzzy comprehensive evaluation method was used to determine the evaluation value of the built indicators.Through the comprehensive evaluation of the internal audit performance of Company A,it shows that the overall performance of A company's internal audit department is at a general level,and there are still many problems that need to be improved in time.This paper provides corresponding countermeasures and suggestions for the existing defects of Company A company's internal audit.