MBA教育中心知识库

    在全球经济一体化和数据革命的双重驱动背景下，企业正处于机遇与挑战共存的时 代。内部审计作为战略管理的重要环节，在企业内部控制、经营风险管理、战略实施与 调整中的承担着日益凸显的角色。传统的内部审计过于侧重财务指标、业务指标以及企 业规章制度的执行情况，无法适应当下市场环境对企业战略转型和公司治理的需求。因 此，内部审计应当突破传统审计的局限，强化监督和咨询职能，利用科学前沿的技术和 方法，对现有职能进行全面且深入地评价和优化，更好地服务于各利益相关者。由此可 见，为保障企业长期有效提升内部审计工作水平，实现企业战略发展目标，构建一个科 学、高效的内部审计绩效评价体系至关重要。

       本文以 H 公司现行内部审计绩效评价模式为研究对象逐步展开分析，发现 H 公司 现行内部审计绩效评价模式存在内部审计绩效评价与公司战略发展链接不紧密、评价指 标不够客观、内部审计部门发挥力量薄弱等问题。对发现的问题深究原因，进一步发现 主要是 H 公司内部审计部门缺乏总体目标、内部审计绩效评价体系建立难度较大、高层 管理者对内部审计部门的重视不够等因素。本文对内部审计绩效评价相关文献及理论梳 理归纳，以平衡计分卡理论的四个维度为基础，优化设计了 H 公司内部审计绩效评价指 标体系，并采用 AHP 层次分析法对各维度和指标的比重进行科学合理分配。然后采用 问卷调查法和模糊综合评价法对重新构建的评价体系进行效果评价，并具体分析了评价 结果，改善了原有评价模式的不足。最后针对 H 公司内部审计绩效评价存在的缺陷，提 出加强数字化复合型内部审计人才梯队建设、有效融合内部审计与业务流程、充分获得 高层管理者的支持等建议，期望能够为 H 公司改进内部审计工作、优化绩效评价提供参 考。

      Under the dual impetus of global economic integration and the data revolution, companies find themselves in an age of opportunities and challenges. As an important part of corporate governance, internal audit plays an increasingly important role in the internal control of the company, the management of operational risks and the implementation and adjustment of strategy. Traditional internal auditing focuses too much on financial ratios, operating ratios and the implementation of corporate rules and regulations, which cannot meet the needs of the strategic transformation of enterprises and corporate governance in today's market environment. Therefore, internal audit should go beyond the boundaries of traditional auditing, strengthen supervisory and advisory functions, adopt cutting-edge technologies and methods, conduct a comprehensive and thorough evaluation and optimization of existing functions, and better serve all stakeholders. Therefore, in order to ensure the effective and long-term improvement of the company's internal audit work level and achieve the strategic development goals of enterprises, it is crucial to establish a scientifically sound and effective internal audit performance evaluation system.

      This paper takes Company H as the research object, analyzes its current way of internal audit performance evaluation, and finds that the current way of internal audit performance evaluation of Company H has problems, such as the lack of overall objectives, the lack of objective evaluation indicators, and the weak strength of the internal audit department. After an in-depth study of the reasons for the problems identified, it is found that the main factors are the lack of global objectives of the internal audit department, the difficulty of establishing a system for evaluating internal audit performance, and the lack of attention paid to the internal audit department by top management. This article summarizes the relevant literature and theories on internal audit performance evaluation, optimizes the design of the index system to evaluate the internal audit performance of Company H based on the four dimensions of balanced scorecard theory, and assigns the weights of the dimensions and indexes in a scientific and reasonable manner using the hierarchical AHP analysis method. Then, the questionnaire survey method and the fuzzy global evaluation method were used to evaluate the effect of the reconstructed evaluation system, and the results of the evaluation were specifically analyzed to improve the gaps of the original evaluation model. Finally, in view of the gaps in the performance evaluation of Company H's internal audit, suggestions are made on how to strengthen the construction of a digital composite level of internal audit talents, how to effectively integrate internal audit and business processes, and how to achieve the full support of top management, which should provide guidance for Company H to improve its internal audit work and optimize performance evaluation.