会计学院知识库

  随着我国市场经济的不断向前发展，人们的生活节奏也越来越快，速冻食品作为一种快速、便捷的食品，越来越多的出现在家庭的餐桌上。我国速冻食品行业发展迅速，吸引国内外企业都对其纷纷投资，速冻食品市场竞争愈发激烈，企业的发展面临着机遇和挑战。而内部审计作为企业高层评估内部经营管理活动的直接手段，受到企业的重点关注，在防范和控制运营风险，以及提高企业治理水平过程中起到了越来越重要的作用。内部审计工作具有服务对象范围较广，审计成果不易衡量等特性，如何建立一套科学合理的内部审计绩效评价体系，实现对内部审计职能履行情况的综合评价，成为学术界和实务界共同研究探索的难点。

  本文选取S公司作为案例研究对象，通过对其内部审计现状，以及现行的内审绩效评价体系进行剖析后，发现其现有的评价体系存在评价指标与公司发展战略目标结合不紧密、绩效评价范围和评价主体不全面等方面的缺陷和不足，难以实现对内部审计部门工作绩效的准确评价。因此，本文采用绩效棱柱法对S公司内审绩效评价体系进行重新构建，该方法从利益相关者满意和贡献、组织战略、业务流程以及组织能力五个维度出发择选具体指标，丰富了评价范围和主体。在运用层次分析法测算指标权重后，将所构建的评价体系应用于S公司内部审计部门，并采用模糊综合评价法确定所择选指标的评价值，得出对内部审计部门整体绩效的评价结果。

  通过应用，发现S公司内部审计绩效水平为一般，说明S公司内部审计工作成效与问题并存。本文在分析应用得出的绩效评价结果后，针对S公司内部审计部门现存的问题提出了相应的改进措施，旨在帮助S公司内部审计部门优化工作流程，提高工作效益，为S公司实现价值增值做出贡献。

       With the continuous development of my country's market economy, people's life rhythm is also getting faster and faster, and the frozen food is a fast, convenient food, more and more appeared on the family's dining table. my country's fast-frozen food industry has developed rapidly, attracting domestic and foreign companies to invest in their investment, the competition in the fast freezing food market is more fierce, and the development of company face opportunities and challenges. The internal audit is a direct means of enterprise high-rise assessment of internal management activities, and it is more important in the company's focus on enterprises, and has played an increasingly important role in preventing and controlling operational risks, and improving corporate governance levels. However, the internal audit work has a wide range of service objects, and the audit results are not easy to measure, how to construct a scientific and equitable internal audit performance evaluation system, and achieve comprehensive evaluation of the implementation of internal audit functions, becoming a joint study of academic and practical community Explore the difficulties.

         In this paper, selecting S-Company as a research case, and dissecting the existing evaluation system in the existing evaluation system and the company's development strategic target combination and the company's development strategy. Scope and evaluation of the company's development strategy. The defects and insufficient shortages of the subject are difficult to achieve accurate evaluation of the work performance of the internal audit department. Therefore, this paper uses performance prisms to re-constructing the Sheng Decidual Evaluation System of S. This method begins with a specific indicator from the satisfaction and contribution of stakeholders, organizing strategies, business processes, and organizational capabilities. The evaluation subject is more comprehensive. And using a hierarchical analysis, weigh the weight for the selected indicator. Thereafter, the built evaluation system is applied to the department of internal audit for the company,and  Evaluation of calculation indicators using fuzzy comprehensive evaluation method , and the evaluation results of the overall performance of the internal audit department.

       Through the application, it is found that the internal audit performance level is general, indicating that the effectiveness and problem of S is internal audit work, and the internal audit has fulfilled its corresponding basic responsibilities, but there is still a lot of problems and must be improved and improved in time. After the performance evaluation results of the analysis application, this article puts forward corresponding countermeasures suggestions for the existing problems of the internal audit department of S., is designed to help S, internal audit departments to optimize internal audit work procedures, improve audit benefits, and achieve value value for S companies. make a contribution.