基于业绩评价的内部审计平衡计分卡运用

The Use of the Internal Audit Balanced Scorecard Based on Performance Evaluation

平衡记分卡是企业绩效评价的有效方法,将平衡记分卡引入内部审计部门的业绩考核也是可行的。文章立足于平衡计分卡的基本思想,结合内部审计工作的实际,构建了内部审计业绩评价中的平衡计分卡指标体系,对每项指标的完成实施提出了具体的措施,对内部审计和谐发展进行了有益的探索。

Balanced Scorecard is an effective way to evaluate company performance,and it is feasible that put it into internal audit department performance evaluation.The article which is based on the basic idea of the Balanced Scorecard and combined with the internal audit actual work doesn′t only build a Balanced Scorecard indicators system,but also puts forward specific measures to complete each indicator.It carries out a useful exploration on harmonious development of internal audit.