会计学院知识库

自进入21世纪以来，随着我国市场经济的高速发展，作为对我国国民安全，社会安定有着重要作用的核工企业，核工业企业的快速发展对国家经济的可持续健康发展，社会的安定团结，人民群众的身体健康有着重要影响。但随着核工企业数量与规模的增加，核工业企业内部审计绩效管理方面的问题也随之出现，内部审计作为企业内部控制体系中的重要部分，关系企业生存发展，它的绩效管理有效与否直接影响到企业的发展与经营，作为企业评估和管理企业经营风险的重要方面，如何完善企业的内部审计绩效评价、建立一套科学合理的评价体系就显得至关重要，             

本文以 Y 公司为例，通过分析该企业现存的内部审计和内部审计绩效评价体系，发现现有的内部审计评价体系存在过度关注定性因素，忽视定量因素、企业战略目标与绩效评价目的分离、绩效评价指标体系可操作性差等问题。正是由于现行的内审绩效评价体系存在着上述诸多问题，才使得企业的内部审计工作无法为企业的价值增值和战略目标的实现提供实质性的帮助，内审工作更多的是流于形式。因此，本文在绩效棱柱模型的基础上优化改善了Y公司现行的内审工作绩效评价体系，该方法从利益相关者满意及贡献、组织战略、业务流程、和组织能力五个方面作为出发点选择具体细化指标维度，细化了评价的维度，扩大了评价的范围，使得评价维度更加具有针对性和合理性。其次，本文运用层次分析法计算测量所选择的指标的权重，将利用绩效棱柱模型所构建的内部审计绩效评价体系运用在Y公司的内部审计绩效评价中，并使用模糊综合评价法确定评价体系中具体指标的评价值，使用定性和定量的方法对Y公司的内部审计绩效评价得出结论。

在上述方法和体系的应用下，得出的结论是Y公司的内部审计绩效评价一般，说明企业内部审计绩效评价存在着比较严重的问题。本文在分析企业内部审计评价体系并得出结论之后，针对性的对于Y公司的内部审计绩效评价体系存在的问题进行了定性定量的剖析，并且从上述定量的角度针对性的提出了具体的，符合实际情况的改进措施，一方面以求改善现行的内审评价体系，使得内审工作绩效评价体系更加符合现状；另一方面可以优化内审工作的步骤和流程，提高内部审计工作在企业发展和经营中的作用和重要地位，助力企业价值增值和战略目标的实现。

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.