Research On The Design Of Performance Appraisal Scheme For Auditors In Company A

With the shrinking market share of construction and the rapid development of construction companies under the background of China’s "infrastructure mania",it is urgent to improve the governance structure in order to cope with the complex and changeable economic trend.The audit department plays a positive role in strengthening the internal risk control management,improving the internal governance structure,promoting the internal communication of the enterprise,enhancing the core value of the enterprise and so on.Therefore,the performance appraisal of the audit department has been paid more and more attention by the theoretical and practical circles.In recent years,the business of Company A has expanded rapidly,and the number of audit department personnel has gradually increased.However,how to improve the work efficiency of auditors and how to formulate performance appraisal standards is still a thorny issue,and at present,the relevant theoretical and practical studies are relatively few.Based on this reality,this paper starts from the actual situation,analyzes the problems of the original performance appraisal scheme of the audit department of A company,and optimizes the design.This paper takes the auditors of Company A as the research object,adopts the way of questionnaire survey and individual interview,and combines the academic theoretical research at home and abroad to conduct an in-depth investigation on the performance appraisal program of auditors of Company A.Through research,this paper finds that the staff performance appraisal scheme of the audit department of Company A has some problems,such as imperfect assessment content,unreasonable assessment cycle which is not adjusted according to the particularity of auditors’ work content,single assessment subject,large proportion of subjective factors in assessment methods,unreasonable indicators,and lack of application links of assessment results.These problems make the performance appraisal of auditors in Company A unable to play A role.Centering on the above problems,this paper first determines the objectives,ideas and principles of the performance appraisal of auditors in Company A with the help of mentors and the advice of relevant leaders in Company A,combined with performance management tools.Secondly,based on five key decisions,the content,cycle,subject,method and result application of the assessment are optimized.Finally,in order to ensure the effect of the optimized performance appraisal scheme,this paper puts forward the expected objectives and required safeguards.At the end of the paper is a summary of the full text and research deficiencies and prospects for the future.The purpose of this paper is to make the optimized performance appraisal program more scientific,systematic and practical,can strongly motivate employees,so as to drive the enthusiasm of employees,improve the corporate audit staff performance culture atmosphere,make the audit staff personal work objectives more in line with the company’s strategic objectives,improve the company’s overall internal management.At the same time,it is hoped that the research of this paper will have some reference value to the practical circle.