Research On The Performance Evaluation System Of Value-added Internal Audit Of Y Communication Company

With the rapid development of China's economy,market competition has become increasingly intense,enterprise in the process of operation management gradually established a code of conduct,value oriented and as an integral part of enterprise organization structure,the internal audit activity and therefore to assume the position of value appreciation for the enterprise,it promoted the internal audit into a new stage of value-added internal audit.Faced with the new concept of value-added internal audit,whether the internal audit department and its employees effectively fulfill the responsibility of value-added internal audit to promote the value appreciation of the organization,and how to accurately calculate and evaluate the value of its value-added contribution,it needs to continue to conduct in-depth exploration and research.Based on the value-added internal audit to promote the increment of organization work target,confirmation and consulting the two big functions and participatory mode of audit work,by the international institute of internal auditors and Chinese internal audit association issued the relevant internal audit performance evaluation standard system based on the value-added internal audit performance evaluation index to optimize the screening,through comparative analysis the advantages and disadvantages of four kinds of internal audit performance evaluation method,extracted the main advantage of the balanced scorecard and performance prism method,combining with Y communications company's internal audit performance evaluation of the present situation and the existence of defects,Carry out from the organizational environment,business process,business value contribution,learning and innovation,build the four dimensions of value-added internal auditperformance evaluation system,using the analytic hierarchy process to calculate the dimensions with comprehensive weight of each evaluation index,then the fuzzy comprehensive evaluation method of Y communications company has carried on the objective evaluation of internal audit,prove that the building of the applicability of the evaluation system of internal audit.The evaluation system breaks the existing single internal audit performance evaluation model,and can more comprehensively and objectively evaluate the value-added effect of internal audit,so that the work achievements of internal audit departments and employees can be more accurately evaluated.