会计学院知识库

在社会经济飞速发展和新技术不断革新变化的当下社会，公司所处的行业环境日益复杂多变，由此带来的战略风险、经营风险和财务风险将影响着企业今后的远期发展。作为公司治理的重要有机组成部分，内部审计部门的传统职能、范围、技术和工作胜任能力已经无法满足目前公司治理的新目标和新需求。内部审计作为一项内部监督管理活动，新时代背景下内部审计需发挥其确认和咨询职能，运用新技术和新方法全面地评价和改善现有受托责任履行情况，服务于公司利益相关者，增加组织价值。对内部审计部门定期进行绩效评价有助于评价主体了解审计部门在一段时期内的工作成绩。然而，以往针对内部审计的绩效评价方法和体系难以客观准确地衡量其工作业绩，进而难以对现行审计工作进行优化和调整。因此，企业需构建出一套合理的内部审计绩效评价体系并应用实施，对内部审计现状进行评价并发现其中存在的问题，不断优化和改进现有内部审计工作。

本文在对内部审计绩效评价有关文献及理论进行梳理和总结归纳之后，选取A高新技术企业为案例研究对象进行深入分析。通过多次前往公司调研实习及与审计部经理进行数次沟通后，全方位分析了内部审计部门基本情况及其绩效评价方案，发现该企业的内部审计绩效评价体系存在参与绩效评价主体单一、评价内容不全面等问题并分析成因。在介绍了引入平衡计分卡的可行性及绩效评价体系构建原则后，参考以往有关内部审计绩效评价的经典文献，从四个维度（共计18个指标）建立出一套内部审计绩效评价体系，运用层次分析法和专家评分法确定每个指标的权重和具体得分，最终得出该公司内部审计绩效评价分数，并对各个维度和指标的具体评价结果进行分析。为了提升A高新技术企业内部审计部门的工作业绩，本文提出推进现代化审计技术的使用、重视审计成果的转化利用、提升审计人员综合素质、建立有效的沟通机制和获取董事会及管理层支持的建议，期望为A高新技术企业改进内部审计工作、优化绩效评价制度提供参考。

With the rapid development of social economy and the continuous innovation and change of new technologies, the industry environment in which the company is located is increasingly complex and changeable, and the strategic risks, operational risks and financial risks brought by it will affect the long-term development of the company in the future.As an important organic part of corporate governance, the requirements for the traditional functions, scope, technology and work competence of internal audit can no longer meet the new objectives and new requirements of current corporate governance. As an internal supervision and management activity, internal audit needs to play its confirmation and consulting functions in the new era, comprehensively evaluate and improve the performance of existing entrusted responsibilities by using new technologies and new methods, serve the company's stakeholders and increase organizational value. Regular performance evaluation of the internal audit department is helpful for the evaluation subject to understand the performance of the audit department in a period of time.However, it is difficult to objectively and accurately measure the performance of internal audit by the previous performance evaluation methods and systems, and then it is difficult to optimize and adjust the current audit work. Therefore, enterprises need to build a reasonable internal audit performance evaluation system and implement it, assess the current situation of internal audit and find out the existing problems, and constantly optimize and improve the existing internal audit work.

After combing and summarizing the relevant literature and theories of internal audit performance evaluation, this paper chosed A high-tech enterprise as a research case to dissect. After many visits to the company for research and practice and communication with audit department manager, the paper analyzed the present situation of internal audit and its evaluation system, discovered that the company's internal audit performance evaluation system existed shortcomings such as single participants in performance evaluation and incomplete evaluation content, and analyzed causes of this situation. After introducing the feasibility of the introduction of the balanced scorecard and the construction principles of the performance evaluation system, referring to the classic literature on the internal audit performance evaluation in the past, a new set of internal audit performance evaluation system is established from four dimensions (a total of 18 indicators), and the weights and specific scores of each indicator are determined by using the analytic hierarchy process and expert scoring method, and finally calculated the performance score of the internal audit activity, and analyzed the concrete evaluation results of each dimension and indicator. In a bid to enhance the performance of the internal audit department of A high-tech enterprise, this paper proposed to the A high-tech enterprise to increase the use of modern audit technology, attach importance to the translation and utilization of audit results, improve the comprehensive quality of auditors ,set up an effective communication mechanism and obtain support from the board and management, hoping to provide reference for A high-tech enterprise to improve the internal audit work and optimize the performance evaluation system.