The Research on Performance Measurement for Internal Audit Based on Dynamic Balanced Score Card
|School||Lanzhou Commercial College|
|Keywords||Internal Audit Performance Measurement Dynamic Balance Score Card|
U.S. subprime mortgage crisis triggered by the global economic crisis, but also triggered a new round of corporate governance, internal control and industry regulation of the thinking and discussion.Improvement in the global wave of corporate governance, internal audit is faced with many challenges and opportunities. Theorists and practitioners increasingly recognize the importance of internal audit, to resolve it as risk management, internal control and governance procedures, the primary means, and seeks to improve the organization’s internal audit operations by increasing organizational value. Internal audit is considered one of the cornerstones of corporate governance. Direct impact on the quality of internal audit to corporate governance and corporate security, internal audit activity is to effectively discharge its responsibilities, how to evaluate their performance, as further study of the problem. In this paper, a new internal audit function of the New positioning performance evaluation system of internal audit carried out system.This paper analyzes the performance evaluation of domestic and international internal audit results, based on the Balanced Score card model was corrected and the introduction of performance evaluation of the internal audit, respectively, from the Board of Directors/Audit Committee, senior management/the auditors, external auditors, internal audit processes, learning and innovation, business life cycle evaluation of the six dimensions of internal audit performance.On this basis, the Global Audit Information Network (GAIN) to establish key performance indicators in evaluating the internal audit of the Balanced Score card model were modified to increase the external auditors of the four key dimensions of performance evaluation, combined with life cycle theory be adjusted based on the Balanced Score card for the introduction of time dimension, so as to establish a balanced score card based on dynamic, multi-dimensional performance evaluation index system of internal audit.