The Research On ZX Company’s Internal Audit Performance Evaluation System Based On Balanced Scorecard

With the advent of the era of informationization and networking,the process of globalization is accelerating.Enterprises not only face various development opportunities,but also face the challenge of diversifying business risks.In the transformation of the market environment,the company’s business mission and strategic goals are also changing.The role of internal audit in the enterprise has become increasingly prominent,and internal audit has a new mission.The senior managers of enterprises urgently need the internal audit department to make corresponding changes as the external environment changes,closely link with the company’s business strategy,plan and carry out internal audit work,and help various departments within the enterprise to implement overall internal control to prevent And reduce internal and external risks to the business.Due to the wide range of internal audit services and the results of the work cannot be reflected intuitively,the methods of internal audit performance evaluation need to be scientifically and effectively selected to give full play to the role of internal audit and make full use of corporate resources.Based on the research results at home and abroad,this article takes ZX company as an example,first introduces the current status of ZX company’s internal audit performance evaluation system,finds out the problems existing in ZX company’s internal audit performance evaluation system,analyzes the reasons for these problems,and then introduces a balance plan.Applicability and feasibility of the subcard.Then,based on ZX’s strategic goals,using the balanced scorecard,the financial vision,customer dimensions,internal process dimensions,and learning and innovation dimensions were used to map ZX’s vision and strategic goals with the help of strategic maps and analytic hierarchy processes.Transformed into the strategic goals of internal audit,analyzed the internal audit goals in four dimensions in turn,converted these goals into various indicators,calculated the corresponding weights of each indicator,and built a ZX company internal audit performance evaluation system.Finally,in order to enable the new system to be implemented and operated effectively and stably,some safeguard measures for ZX company internal audit performance evaluation are proposed.The scientific internal audit performance evaluation system helps the company to improve the efficiency and quality of internal audit,makes the internal audit work have a clear assessment mark,and improves the efficiency and enthusiasm of the internal audit staff,which played a certain incentive role.In addition,an effective internal audit and performance evaluation system can also link the internal audit work with the company’s vision,improve the company’s status in internal audit,and improve the sense of corporate identity and belonging of employees.