| Since entering the 21st century,with the rapid development of China’s market economy,as a nuclear industry enterprise that plays an important role in China’s national security and social stability,the rapid development of nuclear industry enterprises has an important impact on the sustainable and healthy development of the national economy,social stability and unity,and the physical health of the people.However,with the increase in the number and scale of nuclear industry enterprises,problems in the performance management of internal audit in nuclear industry enterprises have also emerged.As an important part of the internal control system of enterprises,internal audit is related to the survival and development of enterprises.The effectiveness of its performance management directly affects the development and operation of enterprises.As an important aspect of enterprise evaluation and management of business risks,how to improve the internal audit performance evaluation of enterprises Establishing a scientific and reasonable evaluation system is crucial,Taking Y Company as an example,this article analyzes the existing internal audit and internal audit performance evaluation system of the company,and finds that the existing internal audit evaluation system has problems such as excessive attention to qualitative factors,ignoring quantitative factors,separation of corporate strategic objectives and performance evaluation objectives,and poor operability of the performance evaluation index system.It is precisely because of the many problems mentioned above in the current internal audit performance evaluation system that the internal audit work of enterprises cannot provide substantive assistance for the value addition and strategic objectives of enterprises,and the internal audit work is more of a mere formality.Therefore,this article optimizes and improves the current internal audit performance evaluation system of Y Company based on the performance prism model.This method selects specific and detailed indicator dimensions from five aspects: stakeholder satisfaction and contribution,organizational strategy,business process,and organizational ability as the starting point,refining the evaluation dimensions,expanding the scope of evaluation,and making the evaluation dimensions more targeted and reasonable.Secondly,this article uses the analytic hierarchy process to calculate the weight of the selected indicators,applies the internal audit performance evaluation system constructed using the performance prism model to the internal audit performance evaluation of Y company,and uses the fuzzy comprehensive evaluation method to determine the evaluation value of specific indicators in the evaluation system,and uses qualitative and quantitative methods to draw conclusions on the internal audit performance evaluation of Y company.Under the application of the above methods and systems,the conclusion is that the internal audit performance evaluation of Company Y is average,indicating that there are relatively serious problems in the internal audit performance evaluation of enterprises.After analyzing the internal audit evaluation system of the enterprise and drawing conclusions,this article makes a qualitative and quantitative analysis of the problems existing in the internal audit performance evaluation system of Company Y,and proposes specific and practical improvement measures from the above quantitative perspective.On the one hand,it aims to improve the current internal audit evaluation system and make the internal audit performance evaluation system more consistent with the current situation;On the other hand,it can optimize the steps and processes of internal audit work,improve the role and important position of internal audit work in the development and operation of enterprises,and assist in the value-added and strategic objectives of enterprises. |
