农行审计分局KPI体系优化研究

发布时间：2018-05-23 11:35

本文选题：农业银行 + 审计分局　；参考：《河北工业大学》2014年硕士论文

【摘要】：近年来，内部审计在国内外大型企业的风险管理、公司治理和内部控制过程中发挥着越来越重要的作用。农业银行在股份制改革之初就建立了垂直管理的内部审计体制，总行设立审计局，按照区域在全国设立十家审计分局。作为审计局的派出分支机构，审计分局负责农行内部审计工作的具体实施，是农行内部审计工作的主要力量。为了客观衡量审计分局的工作绩效，有效激励审计分局更好地履行职责，农业银行按照总行部室考核办法，设置了一套关键绩效指标（KPI)体系，由总行人力资源部和审计局共同负责对审计分局进行绩效考核。从实施效果来看，现有的审计分局关键绩效指标还存在一些问题，尚有很大的优化空间。本文首先从农行审计分局现有关键绩效指标体系的实施效果和存在问题进行研究，应用平衡计分卡的理念，从投入产出、客户满意、内部流程和学习成长四个维度，对审计分局的战略使命和组织职责进行逐层分解，优化构建出一套符合内部审计工作特点和农行审计分局实际的关键绩效指标。然后，应用层次分析法（AHP)，邀请总行审计局和十家审计分局的内部审计专家，对优化构建的三层关键绩效指标进行逐层赋权，形成完整的农行审计分局关键绩效指标体系。最后，分析新的关键绩效指标体系在农行审计分局绩效考核实施过程中所面临的组织变革压力和可采取的保障措施，判断优化后的指标体系实施的可行性。本文的研究意义在于：第一，优化构建了一套符合内部审计工作特点、符合农行审计分局实际、能够客观衡量审计分局真实绩效的关键绩效指标体系，对于评价和激励审计分局职责履行、保障农行健康发展具有重大的实践意义。第二，农行审计分局作为大型商业银行的内部审计派出分支机构，与很多大型集团性企业内部审计机构的设置特点比较类似。本文研究的优化关键绩效指标体系可供众多类似企业在考核内部审计分支机构时借鉴使用，相关的研究成果对于补充内部审计绩效考核理论具有一定的积极作用。
[Abstract]:In recent years, internal audit plays a more and more important role in risk management, corporate governance and internal control of large enterprises at home and abroad. The Agricultural Bank of China established the internal audit system of vertical management at the beginning of the reform of shareholding system. The head office set up an audit bureau and set up ten audit sub-bureaus in the whole country according to the region. As a branch of the Audit Bureau, the Audit Sub-Bureau is responsible for the concrete implementation of the internal audit work of the Agricultural Bank of China, which is the main force of the internal audit work of the Agricultural Bank of China. In order to objectively measure the work performance of the audit branch and effectively encourage the audit branch to perform its duties better, the Agricultural Bank of China has set up a set of key performance indicators (KPI) system according to the examination method of the head office. The head Office Human Resources Department and the Audit Bureau are jointly responsible for the audit branch of the performance appraisal. From the implementation effect, there are still some problems in the existing key performance indicators of audit bureau, and there is still a lot of room for optimization. This paper firstly studies the implementation effect and existing problems of the existing key performance index system of ABC Audit Sub-Bureau, applies the concept of balanced Scorecard, from the input and output, customer satisfaction, internal process and learning growth four dimensions, The strategic mission and organizational responsibility of the audit bureau are decomposed layer by layer to optimize and construct a set of key performance indicators which accord with the characteristics of the internal audit work and the actual situation of the audit bureau of the Agricultural Bank of China. Then, applying the analytic hierarchy process (AHP), the audit bureau of the General Bank and the internal audit experts of the ten audit sub-bureaus are invited to give weight to the three layers of key performance indicators which are optimized and constructed to form a complete system of the key performance indicators of the Audit Sub-Bureau of the Agricultural Bank of China (ABC). Finally, the paper analyzes the pressure of organizational change and the measures that can be taken in the implementation of the new key performance index system in the performance appraisal process of ABC Audit Sub-Bureau, and judges the feasibility of the implementation of the optimized index system. The significance of this paper lies in: First, it optimizes and constructs a set of key performance index system which accords with the characteristics of internal audit work and the reality of ABC audit sub-bureau, and can objectively measure the true performance of audit sub-bureau. It is of great practical significance to ensure the healthy development of the Agricultural Bank. Second, as a branch of internal audit of large commercial banks, Agricultural Bank of China Audit Sub-Bureau is similar to many large group enterprises in setting up internal audit institutions. The optimization of the key performance index system studied in this paper can be used for reference by many similar enterprises in the examination of internal audit branches. The related research results have a certain positive role in supplementing the theory of internal audit performance appraisal.
【学位授予单位】：河北工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F239.45;F272.92

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