Research On Performance Evaluation Under The Background Of Internal Audit Transformation

At present,the security issues in China's financial industry are highly concerned.Banks belong to the core institutions of the financial industry and play a vital role in the healthy and stable development of China's economy.Therefore,the effectiveness of risk management and operation in the banking system is particularly important.Whether internal audit is effective or not,it plays a supporting role in the bank's internal control,risk management and effective operation.With the reform of China's financial system and the market-oriented transformation of commercial banks,on the basis of strengthening management,the internal audit system of commercial banks has also been established and continuously improved.In recent years,as internal audits have shifted from traditional internal audits to value-added internal audits,internal audits have broken through traditional support functions and added value-added functions such as management consulting.Especially in some management performance audits,it is more obvious.Internal audit plays a role in supervising and improving corporate management performance.In the process of internal audit transformation,value-added internal audit helps to improve the management of banks and add value and efficiency to the development of banks.Under such background background,this paper selects the research object of ZYC Bank's Jiangsu provincial behavior,and uses the case study method to deeply analyze the design and optimization of the performance evaluation of ZYC Bank Jiangsu Branch under the internal audit transformation.This can realistically examine the practical significance of value-added internal audit.Based on the theoretical practice and framework of internal audit,this paper defines the related concepts of internal audit and the relevant theories of performance evaluation,and then deeply analyzes the internal audit performance evaluation of ZYC Bank's Jiangsu Branch before and after the transformation.The actual role and practical effects of internal audit.The main conclusions of this paper can be summarized as follows:(1)Under the background of the development of bank standardization,the improvement and implementation of performance evaluation system is a good opportunity or practice support for internal audit to realize value-added transformation,which can better reflect value-added internal audit.Value-added,efficiency-enhancing management orientation(2)Internal audit should focus on the implementation of performance evaluation system,play a standardized auditing procedure,and promote the performance improvement function of performance evaluation system;(3)increase value-added in organizational management through value-added auditing The role of effectiveness can enhance the status and value of internal audit in the organization.This paper also has many problems and shortcomings for the internal audit of the transformation of ZYC Bank Jiangsu Branch,and proposes improvement suggestions,including: First,further improve the performance evaluation system,comprehensively consider the influencing factors of non-financial indicators;Second,optimize the internal audit organization,Strengthen the communication and coordination between internal organizations;Third,the internal audit after transformation needs to strengthen the evaluation and analysis of the value-added effect of banks,and it is necessary to regularly correct the performance evaluation indicators.Fourth,the internal audit of banks needs to continuously improve the quality of consulting services and improve Staff professional skills and service levels.This paper can enrich the literature related to value-added internal audit and bank performance evaluation practice,and has decision-making reference value for other banks to optimize value-added internal audit and performance evaluation.