会计学院知识库

随着社会经济迅速发展，我国的市场经济也在逐渐的发展完善，整体价值创 造的速度与日俱增，但是随着市场经济的欣欣向荣，一些问题也开始显现出来。 近年来，我国资本市场上频繁出现大型企业大金额的财务舞弊案件，“獐子岛扇 贝事件”、“康得新财务造假事件”等诸多类似的财务舞弊案件给整个资本市场带 来了严重恶劣的影响。这些财务舞弊案的背后更多的是大型企业内部管理和内部 控制等方面存在缺陷，由于企业内部的问题导致企业的管理人员有机会进行财务 造假，从而损害相关人员的利益并且对社会经济的发展产生巨大冲击，因此企业 的内部审计工作在企业的日常生产经营活动中起着很重要的作用。 本文以L公司作为考察的对象，运用了文献研究法和案例分析法，将内部 审计绩效评价体系的构建作为研究对象，在对与内审绩效评价相关文献整理分析 的基础上，通过对公司当前的与内部审计绩效评价有关的内容进行考察分析，发 现公司实际评价内部审计工作的评价指标未能落实公司的整体战略，当前的评价 体系和公司的战略以及公司的长远可持续发展联系并不密切，这些评价的指标并 不全面，不能科学的评价出公司内部审计工作的绩效水平。为了更科学的对内审 绩效进行评价，后文从平衡计分卡的财务、客户、内部流程和学习与创新维度考 察分析，创建出一套能够更加科学合理的评价出公司内审工作成效的绩效评价体 系，评价体系中的指标可以落实公司的整体战略，再依据层次分析法对这些指标 赋予合适的权重，通过问卷调查得出各个指标的分数，发现公司内审绩效处于一 般水平，内审工作成本较高，公司高层满意度不高，现代审计技术使用率不高， 审计人员经验不足，最后根据分析的结果对公司提出加强内部审计成果的应用、 合理运用审计技术手段、控制内审工作的成本等提高公司内审工作绩效水平的建 议，帮助公司高效可持续的经营发展。 研究表明内审工作的绩效是受诸多指标共同影响的，并且基于不同的行业或 者企业，这些指标的影响程度是有差异的，适应的评价体系对于企业内审工作的 改善具有很大的意义。

With the rapid economic development of society,our country’s market economy is also gradually developing and improving, the speed of overall value creation is increasing day by day,but with the flourishing of the market economy, some problems are beginning to appear.In recent years, the financial fraud cases of large enterprises with large amounts of money frequently appear in China’s capital market.Many similar financial fraud cases such as “Zhangzidao Scallop incident” and “Kangdexin financial fraud incident” have brought serious adverse impact on the whole capital market.Behind these cases of financial fraud are more defects in the internal management and internal control of large enterprises.Due to the internal problems of enterprises,the managers of enterprises have the opportunity to commit financial fraud,which damages the interests of relevant personnel and has a huge impact on the development of social economy.Therefore,the internal audit of enterprises plays a very important role in the daily production and operation activities of enterprises. This paper takes L Company as the object of investigation.Literature research method and case analysis method are used,The construction of internal audit performance evaluation system is taken as the research object,0n the basis of collating and analyzing the literature related to internal audit performance evaluation.Through the investigation and analysis of the company’s current contents related to internal audit performance evaluation,it is found that the company’s actual evaluation indicators of internal audit work fail to implement the company's overall strategy.The current evaluation system is not closely related to the company’s strategy and the company’s long-term sustainable development, and these evaluation indicators are not comprehensive.Can not scientifically evaluate the performance level of the company’s internal audit work.In order to conduct a more scientific evaluation of internal audit performance,the following text examines and analyzes the finance,customer,internal process and learning and innovation dimensions of Balanced Scorecard,creates a performance evaluation system that can evaluate the effectiveness of internal audit work in a company in a more scientific and reasonable way,and the indicators in the evaluation system can implement the overall strategy of the company.Based on the analytic hierarchy process,these indicators are given appropriate weights,and the scores of each indicator are obtained through a questionnaire survey.It is found that the internal audit performance of the company is at a general level the cost of internal audit is high the satisfaction of the company’s senior management is not high,the utilization rate of modern audit technology is not high,and the auditors are not experienced enough.Finally,based on the results of the analysis,suggestions are put forward for the company to strengthen the application of internal audit results,rationally use audit technology and control the cost of internal audit work to improve the performance level of internal audit work,so as to help the company achieve efficient and sustainable business development. The research shows that the performance of internal audit is affected by many indicators,and based on different industries or companies,the impact of these indicators varies,the adaptive evaluation system is of great significance to the improvement of internal audit work in enterprises.