| Today,the global market economy and capital market are thriving and developing.There are challenges and risks everywhere in the economic conditions.The competition among firms in every fields is becoming increasingly fierce.In the context of modern corporate governance,internal audit can prevent and manage risks,supervise and balance in the management of corporations.Internal audit plays an important role in promoting operation of enterprises,improving the governance capacity of enterprises,and serving the high-quality development of enterprises.Therefore,in order to better meet the high standard of the society for internal audit,companies must assess the performance and effect of internal audit work accurately and reasonably,understand the actual situation of internal audit,so as to improve and improve it.Through the establishment and application of a perfect set of internal audit performance evaluation system,evaluating and managing internal audit work,to contribute to the enterprise to realize strategic goals and promote enterprise value increment.This paper takes the GH energy company as the research object,conducting research on performance management of internal audit,to found that GH energy company have an evaluation index system of performance of internal audit failed to serve the enterprise strategy,evaluation indicators are not comprehensive,evaluation content does not have pertinence,internal audit issues of performance evaluation and its function does not match.In-depth analysis of the reasons for the above problems mainly includes enterprise pays insufficient attention to the internal audit department,increased difficulty in establishing the internal audit performance evaluation system,etc.Therefore,based on the theoretical framework of balanced scorecard,this paper re-constructs a performance evaluation index system that accords with the reality of GH Energy company’s internal audit from four dimensions.In this process,using the analytic hierarchy process reasonably allocates the proportion of each dimension and index,to improve the original shortcomings,so that the performance assessment system can assess the quality and efficiency of internal audit work more scientifically and systematically.Then using the new evaluation system evaluates the performance level of internal audit by means of expert scoring,and the evaluation results are analyzed in detail.Finally,the paper in order to solve the GH energy company’s internal audit problems of performance evaluation,put forward Suggestions for improvement,such as increasing internal auditors professional quality,strengthening the application of the internal audit results,fully obtaining the attention and support of the managers,to strengthen the internal audit of digital skills,hoping to help the company to enhance the level of internal audit performance better. |
