基于企业战略的内部审计绩效评价体系研究

发布时间：2018-06-19 07:08

本文选题：内部审计 + 绩效评价　；参考：《南京理工大学》2007年硕士论文

【摘要】： 随着经济全球化和一体化趋势的加强，企业经营环境迅速发生变化，企业经营面临着极大的不确定性，企业管理进入了以战略管理为主题的时代。内部审计作为确保受托责任有效履行的内部控制机制，在组织中扮演着越来越重要的角色，企业管理重心的演变对其提出了新的要求并赋予其新的使命。基于内部审计传统角色而建立的内部审计绩效评价体系已经不能体现战略管理时代内部审计新的使命和角色，不能有效评价其对组织的价值增值作用，从而不能有效地引导内部审计部门的工作与组织的整体战略一致化。本文结合战略管理时期内部审计新的职能定位，对基于企业战略的内部审计绩效评价体系展开了系统的研究。本文在充分分析国内外关于内部审计绩效评价研究成果的基础上，以新时期内部审计的职能定位为依据，将平衡计分卡模型进行修正并引入到内部审计部门中，分别从董事会／审计委员会，高级管理层／被审计者，外部审计师，内部审计流程，学习与创新五个维度来评价内部审计绩效。在此基础上，将全球审计信息网(GAIN)建立的主要绩效评价指标纳入到内部审计平衡计分卡修正模型当中，增加了外部审计师维度的四个主要绩效评价指标，从而建立了反映新时期内部审计使命和角色的、多维度的、基于企业战略的内部审计绩效评价指标体系。本文还对内部审计绩效评分方法展开了深入的研究，利用层次分析法对内部审计绩效评价指标赋权，为不同战略需求下内部审计战略重心的确定提供了有益的指导，内部审计绩效的综合评分结果为有效激励内部审计工作提供了依据，进一步完善了内部审计部门的激励机制。为了检验本文所建立的内部审计绩效评价体系的实用性和可操作性，，本文最后还将该内部审计绩效评价体系在某案例企业进行了具体运用，以期有效引导和推动案例企业内部审计部门的工作，提高内部审计部门对企业战略管理的贡献能力。
[Abstract]:With the trend of economic globalization and integration, the business environment is changing rapidly, and the enterprise management is facing great uncertainty. Enterprise management has entered the era with the theme of strategic management. As an internal control mechanism to ensure the effective implementation of fiduciary responsibility, internal audit plays a more and more important role in the organization. The internal audit performance evaluation system based on the traditional role of internal audit can no longer reflect the new mission and role of internal audit in the era of strategic management, and can not effectively evaluate its value added role to the organization. This can not effectively guide the work of the internal audit department and the overall strategy of the organization. Combined with the new functional orientation of internal audit in the period of strategic management, this paper systematically studies the performance evaluation system of internal audit based on enterprise strategy. Based on the analysis of the research results of internal audit performance evaluation at home and abroad, and based on the function orientation of internal audit in the new period, the balanced Scorecard model is revised and introduced into the internal audit department. The performance of internal audit is evaluated from five dimensions: board of directors / audit committee, senior management / auditee, external auditor, internal audit process, learning and innovation. On this basis, the main performance evaluation indicators established by GAINare are incorporated into the modified model of internal audit balanced scorecard, and four main performance evaluation indicators of external auditor dimension are added. Therefore, a multi-dimensional internal audit performance evaluation index system based on enterprise strategy is established, which reflects the mission and role of internal audit in the new era. This paper also makes a deep research on the internal audit performance scoring method, and makes use of the analytic hierarchy process (AHP) to empower the internal audit performance evaluation index, which provides useful guidance for the determination of the strategic focus of internal audit under different strategic demands. The comprehensive evaluation results of internal audit performance provide the basis for encouraging the internal audit work and further improve the incentive mechanism of the internal audit department. In order to test the practicability and maneuverability of the internal audit performance evaluation system established in this paper, this paper also uses the internal audit performance evaluation system in a case enterprise. In order to effectively guide and promote the work of the internal audit department, improve the contribution of the internal audit department to the strategic management of the enterprise.
【学位授予单位】：南京理工大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.45

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