An Exploration Of Internal Audit Performance Evaluation Based On The Perspective Of Strategic Map

Internal audit is a key link in the governance structure of a listed company,which can effectively supervise the functional departments of the listed company and lay the foundation for the use of the power of the decision-making department of the enterprise.With the economic development of China,enterprise operators pay more and more attention to the evaluation of internal audit performance,so how to formulate an effective internal audit performance evaluation system has become an urgent problem to be solved.For a long time,the company’s management has been committed to finding a set of recognized and scientific internal audit performance evaluation methods,from the traditional internal audit performance evaluation method to modern performance evaluation to the balanced scorecard,until today’s strategic map.Since the traditional internal audit thinking based on the internal audit performance evaluation system can no longer meet the needs of the current economic development and China’s aluminum production enterprises internal audit performance evaluation mainly focuses on economic responsibility,social responsibility,etc.,there are problems such as too single evaluation indicators,in this new context,the construction of a new set of internal audit performance evaluation system for the internal audit of listed companies has important practical significance.From the perspective of strategy map,this thesis attempts to use strategic map to optimize and explore the internal audit system in aluminum manufacturing enterprises,and establishes an internal audit performance evaluation system by using case studies,expert surveys,literature research,qualitative and quantitative methods.The company selected in this thesis is,which has a sound operating structure and a relatively stable internal audit system.According to the actual situation of MF company,the internal audit performance of MF company is analyzed in depth,the problems existing in the internal audit performance evaluation of MF company are fundamentally explained,combined with the strategic map,the internal audit performance evaluation of MF company is comprehensively analyzed from the performance level,customer level,business process level and learning and growth level,and the internal audit performance evaluation system of MF company is established on the basis of the strategic map,which consists of three levels: target layer,standard layer and element layer,and performance,customers and business processes,learning and growth four dimensions,on this basis,by issuing questionnaires and using analytic hierarchy methods,using the judgment matrix for testing,comprehensively considering the weighting coefficients of each index,obtaining the weight and comprehensive score of the comprehensive indicators,and finally obtaining a better improvement plan to verify the applicability and advantages of internal audit performance evaluation based on the perspective of strategy map.Research conclusion: First,the strategy map can help MF companies to establish a comprehensive internal audit performance evaluation system,so that the efficiency of corporate governance can be improved while financial risks can be reduced,which is ultimately conducive to enterprises better using the function of internal audit to achieve enterprise value appreciation.Whether the internal audit performance evaluation system of strategy-oriented enterprises can be improved and optimized not only affects the company’s operating efficiency,but also affects the company’s future development.Second,the use of strategy maps in conjunction with analytic hierarchy helps MF companies to conduct internal audit performance evaluations.Third,the use of strategy map helps MF companies to strengthen the link between internal audit performance evaluation and strategy,and the internal audit performance evaluation system based on strategy map can better help companies achieve the goal of value added.The case study shows that as a management tool,the strategy map establishes a new evaluation system,and through the comprehensive scoring,it can be seen that the strategy map has good practicality;The concept of strategic map is used to establish an internal audit performance evaluation system,which can achieve the purpose of adding value to the enterprise.Based on the case study results,suggestions for optimizing the internal audit performance evaluation of listed companies are put forward: first,MF companies should determine internal audit performance evaluation indicators according to strategic objectives and clear action plans;Secondly,global thinking and strategic thinking should be integrated into MF’s internal audit performance evaluation;Finally,MF companies should optimize internal audit staffing and talent structure.