会计学院知识库

在当前全球市场经济和资本市场蓬勃发展的背景下，经济环境充满了各种挑战和风险，各个行业的企业间的竞争日益加剧，为了确保企业的安全并推动其持续高效发展，企业必须平衡安全与生产经营的关系。在当前的公司治理环境中，内部审计在企业的运营和管理中起到了风险预防和监督平衡的关键作用，内部审计对于推动企业的健康运营、增强企业的治理水平以及促进企业的高质量和高效率发展都具有不可或缺的重要性。因此，为了更好地满足政府和社会对内部审计的严格要求和高标准，企业需要准确、充分地评估内部审计的绩效和效果，了解内部审计的真实状况，进而有针对性地加强和改进。通过创建和实施全面的内部审计绩效评价体系，我们可以对内部审计活动进行评估和管理，帮助企业实现战略目标，推动业务价值增长。

在对内部审计绩效评价的相关文献和理论进行了详细的整理和总结后，本文选择了A建筑施工企业作为案例研究的对象，进行了深入的分析。经过多次赴公司进行实地考察和与审计部长的深入交流，我们对内部审计部门的基本状况和绩效评估方案进行了全面的分析。结果显示，该公司的内部审计绩效评价体系存在一些问题，如评价主体过于单一、评价内容不够全面等，并对这些问题的成因进行了深入探讨。在阐述了构建绩效评价体系的基本原则之后，本文参照了过去关于内部审计绩效评价的经典文献，并从四个不同的维度，共计20个评价指标出发，开发出了一套评估内部审计结果的综合系统，通过采用层次分析法和专家评估法，可以确定每项评估指标的权重和具体分值。经过深入分析和评估，最终确定了该公司内部审计绩效的评分，并对各个维度和指标的具体评估结果进行了详细的解读。为了提升A建筑施工企业内部审计部门的工作业绩，本文提出建立健全跟踪审计制度、着力发展信息化审计、提升内部审计人员综合素养等建议，希望为A建筑施工企业在优化内部审计流程和完善绩效评估体系方面提供有益的建议。

Against the background of the booming global market economy and capital market, the economic environment is full of various challenges and risks, and competition among enterprises in various industries is increasing. In order to ensure the safety of enterprises and promote their sustainable and efficient development, enterprises must balance the relationship between safety and production and operation. In the current corporate governance environment, internal auditing plays a key role in risk prevention and monitoring and balancing in the operation and management of enterprises, and it is of indispensable importance in promoting the healthy operation of enterprises, enhancing the governance level of enterprises, and fostering the high-quality and high-efficiency development of enterprises. Therefore, in order to better meet the strict requirements and high standards of the government and society on internal auditing, enterprises need to accurately and adequately assess the performance and effectiveness of internal auditing, understand the true status of internal auditing, and then strengthen and improve it in a targeted manner. By creating and implementing a comprehensive the internal audit performance evaluation system enables us to appraise and administer internal audits effectively activities to help companies achieve their strategic goals and drive business value growth.

After detailed organization and summarization of the relevant literature and theories on internal audit performance evaluation, this paper chooses A building construction enterprise as the object of case study for in-depth analysis. After several field visits to the company and in-depth communication with the audit minister, we conducted a comprehensive analysis of the basic situation of the internal audit department and the performance evaluation program. The results show that there are some problems in the internal audit performance evaluation system of the company, For instance, the evaluation topic is overly specific and the evaluation content lacks comprehensive coverage.etc, and the causes of these problems are discussed in depth.

After describing the basic principles of constructing the performance evaluation system, we refer to the classic literature on internal audit performance evaluation in the past and start from four different dimensions (a total of 20 evaluation indexes) and have developed a comprehensive system for assessing the internal audit results. By using the hierarchical analysis and expert assessment methods, it is possible to determine the weights and specific scores for each evaluation indicator. Ultimately, we have arrived at an evaluation score specifically designed to assess the performance of the company's internal audit, along with the detailed outcomes of the assessment of these dimensions and indicators have been analyzed in depth. In order to improve the performance of the internal audit department of Building Construction Enterprise A, this paper puts forward the suggestions of establishing a sound tracking audit system, focusing on the development of information-based auditing, and improving the comprehensive quality of internal auditors, hoping to provide useful suggestions for Building Construction Enterprise A in optimizing the internal audit process and improving the performance evaluation system.