基于层次分析法的企业内部审计绩效评价系统的构建及应用

Construction and Application of Performance Evaluation System for Audit of Enterprises

在对内部审计研究成果综述的基础上,从业务流程、客户满意度、审计人员、审计部门定位等四个方面构建了一套内部审计绩效评价指标,并借助于层次分析法(AHP)确定了各指标的评价权重。以镇江某大型电子企业为例对研究成果进行了实证性分析,评价结果不仅与审计专家的主观评价结果具有很好的一致性,且能够明确企业内部审计薄弱环节和改进的方向。

Based on the review of relative researches on performance evaluation of internal audit,this paper constructs the performance evaluation system for risk-management audit of enterprises from internal audit＇s process,customer satisfaction,internal auditor and location of audit department.The paper uses AHP method and sets up the weights of the index system.Taking one enterprise in Zhenjiang for example,this article also does an empirical test to the research results.The results shows that the evaluation is in good uniformity with and the subjective evaluation of experts,it makes weaknesses in internal audit clear and points out the directions for improvement.