The Research Of Internal Audit Performance Assessment In GS Bank

With the continuous development and progress of Internet technology,the competition in the financial service industry is increasing.In the face of fierce competition,commercial banks are facing more opportunities and challenges both in business model and business types.At the same time,with the continuous improvement of people's awareness of corporate governance,in the face of internal audit,people tend to put forward higher requirements for internal audit,which is not only a simple review of financial authenticity and operation legitimacy,but also more importantly,internal audit plays a role of more consultation,accelerating enterprise value-added and achieving enterprise strategic objectives.Today,with the rapid development of internal audit,how to improve the method of performance assessment improving is conducive to further promote the development of internal audit and help internal audit better evaluate the work of departments.A set of complete and applicable performance evaluation method for the development of internal audit of commercial banks is of great significance,but at present,there is still a lack of research in this area.Based on the research of internal audit performance evaluation at home and abroad,taking GS bank as an example,this paper analyzes the existing problems and causes of GS bank's internal audit performance evaluation,and introduces the Balanced Scorecard into GS bank's internal audit performance evaluation method,which is the internal audit performance evaluation of GS bank A new way of thinking is put forward.This paper hopes that through the development of the internal audit performance assessment method,on the one hand,it can make the internal audit department better serve the enterprise,and bring more value to the enterprise;on the other hand,it can also promote the enthusiasm of employees,improve the employees' sense of identity and satisfaction with the Department.In the first part,it mainly details the background and significance of research,and makes a brief comment on the research results of internal audit performance evaluation so far.In the second part,it expounds the relevant theories,including the function transformation of internal audit and internal audit performance evaluation'smeaning and methods.This paper focuses on the Balanced Scorecard and its application model combined with internal audit.In the third part,this paper introduces the current situation and problems of GS bank's internal audit performance evaluation,and systematically analyzes the reasons for the problems of GS bank's internal audit performance evaluation.In the fourth part,this paper uses the balanced scorecard model,from three aspects,assessment method,assessment index and index weight,this paper puts forward a scheme of optimizing internal audit performance evaluation for GS bank.In the fifth part,this paper gives the relevant implementation guarantee measures for the optimization scheme proposed for GS bank.