Optimization Design Of Performance Appraisal System For Audit Center Of A Company

With the decentralization of management right and the upward movement of supervision right,the status of internal audit in the group’s internal management has been rising.At the same time,internal audit institutions are constantly changing to meet new work requirements and management needs.As a direct agency of company A,the audit center is duty-bound to ensure the implementation of the company’s strategic objectives.How to give full play to the role of internal audit and stimulate the work enthusiasm and initiative of internal audit staff is a problem worth studying.On the basis of introducing the research background and significance,research status at home and abroad,research content and framework,and research methods,this paper summarizes the relevant theories of performance appraisal,balanced scorecard and empowerment methods.Introducing the basic situation of the audit center of company A and the current situation of performance appraisal,analyzes the existing problems of performance appraisal,and selects performance appraisal indicators based on the strategic objectives of company A and the work objectives of internal audit business.Using analytic hierarchy process(ahp)to calculate index weights,a balanced scorecard performance assessment system suitable for audit center is constructed.Then the BSC of the audit center is cascaded to generate the BSC of the relevant offices.The operation guarantee measures of BSC performance appraisal system are also discussed.By investigating and studying the audit center of company A,this paper understands the performance appraisal method and implementation,analyzes its design standardization and implementation operability,finds out the design defects and omissions in the implementation management process,and constructs a more systematic performance appraisal system.The new performance appraisal system is conducive to correctly guiding various audit projects carried out by the audit center,providing support for the management and development direction of the audit center of A company,and providing certain reference significance for the performance appraisal of other units of A company.