Research On The Application Of Balanced Scorecard In Internal Audit Performance Evaluation Of Energy Enterprises

The importance of internal audit in the development of modern enterprises is increasing,which directly affects the level of enterprise risk control and the quality of enterprise governance.Therefore,the performance evaluation of internal audit has been paid more and more attention by enterprise managers.Whether the performance evaluation system of internal audit is perfect or not will have an impact on the development of internal audit and the whole energy enterprise.The application of Balanced Scorecard in the performance evaluation of energy enterprise internal audit helps to ensure that the performance evaluation of energy enterprise internal audit is consistent with the strategic development planning and strategic development goals of the energy enterprise,to enhance the work enthusiasm of energy enterprise employees,to enhance the status of energy enterprise internal audit department in the energy enterprise,and to better reflect the value and role of internal audit work.Based on this,this paper focuses on the application of Balanced Scorecard in internal audit performance evaluation,and selects enterprise A as the research object to carry out application research.This paper first introduces the research background and significance,discusses the research technology route and research methods.This paper analyzes the concept and structure of the balanced scorecard,and discusses the feasibility and advantages of applying the Balanced Scorecard to internal audit performance evaluation.From the concept of internal audit,the research of internal audit performance evaluation and the research of Balanced Scorecard internal audit performance evaluation,the paper combs the relevant research at home and abroad,which lays a theoretical foundation for this study.Taking enterprise A as the research object,this paper analyzes the current situation of internal audit performance evaluation from two aspects of work performance and personnel performance.This paper summarizes the existing problems of enterprise A’s internal audit performance evaluation,mainly for the lack of attention to the quality assessment of internal audit work content,too single performance evaluation index,performance evaluation system does not fully reflect the strategic development goals of the enterprise.On this basis,based on the goal oriented principle,benefit oriented principle,comprehensive principle and operational principle,the internal audit performance evaluation index system of enterprise A is constructed based on the Balanced Scorecard logic,and the weight coefficient of each evaluation index is calculated by using the analytic hierarchy process.This paper applies the above internal audit performance evaluation index system to the internal audit performance evaluation of enterprise A,analyzes the evaluation results,and puts forward corresponding suggestions for improving the internal audit performance according to the problems found.With the development of modern enterprises,internal audit performance evaluation has been paid more and more attention by enterprise managers.Applying the Balanced Scorecard to the internal audit performance evaluation of energy enterprises will help to ensure that the internal audit performance evaluation of energy enterprises is consistent with the enterprise strategic development plan and strategic development objectives,better reflect the value and role of internal audit,and promote the realization of enterprise development objectives.This paper constructs the enterprise internal performance evaluation index system based on the Balanced Scorecard logic,which can significantly improve the internal audit performance evaluation level of energy enterprises,and has positive significance for the healthy and stable development of energy enterprises.