Research On Performance Evaluation Of Value-added Internal Audit

The instability of the economic environment has brought about complex and changeable risk crises and fierce market competition among enterprises.This requires enterprises to establish a sound internal governance mechanism to effectively prevent operating risks.Value-added internal audit plays an increasingly prominent role in it.,Attracted the attention of corporate management.However,the development of value-added internal audit in my country is relatively short,the internal audit work is not standardized enough,the evaluation of its performance is lack of in-depth research,and corporate practice is relatively small.Therefore,the management of Chinese companies urgently needs to establish a scientific and effective performance evaluation system for value-added internal audits to clearly reflect the work of internal audits,take corresponding measures to improve their work,and more effectively help companies achieve value-added goals.Based on this background,this paper conducts research and provides some ideas for the research and development of value-added internal audit performance evaluation.This article first reviewed the current research status at home and abroad,and summarized and summarized the value-added effects of internal audit,value-added internal audit value-added paths and internal audit performance evaluation,and determined that internal audit can achieve value-added effects through value-added paths,and its performance can also be achieved.Realize scientific evaluation and measurement.Secondly,it explains the meaning and characteristics of value-added internal audit,and expounds modern contract theory,value chain theory,cost-benefit theory and other related theories.At the same time,the definition and basic theories of performance and performance evaluation are sorted out.By introducing the basic situation of the balanced scorecard and demonstrating the feasibility of applying it to the value-added internal audit performance evaluation system,this article is determined to use this method.Then on the theoretical basis,it briefly introduces the value-added effects of value-added internal audit and its value-added fields.At the same time,it analyzes the reflection of the value-added effects in performance,determines the key points for performance evaluation,and points out the direction.In the design of the evaluation system,in order to make the system more pertinent,the dimensions and indicators of the balanced scorecard were adjusted,and the evaluation was conducted from the four dimensions of audit results,customers,internal processes,learning and growth,which is closer to the content of internal audit work..The innovation here lies in the integration of the financial dimension into the audit result dimension,which not only retains the financial indicators but also realizes the pertinence of internal auditing.When assigning weights to indicators,this article adopts the analytic hierarchy process to make the system more scientific and rigorous,and standardize the quantification of scores.Taking L Chemical Group as a case,the paper introduces and analyzes the current performance evaluation of the audit center,and finds that the indicators are too broad and subjective is too strong.By using the value-added internal audit performance evaluation system constructed in this paper to evaluate the performance of the audit center,Analyzing the results and proposing corresponding improvement suggestions,we can clearly see the advantages compared with the current evaluation,and this article innovatively proposes four measures to ensure the implementation of the value-added internal audit performance evaluation system.Finally,the conclusion of the research is drawn,and the shortcomings of the research in this article are put forward at the same time,hoping that the following research can be improved.