建筑工程企业内部审计绩效评价研究

Research on Performance Evaluation of Internal Auditing in Construction Engineering Enterprises

内部审计在内部控制、风险管理、管理咨询等方面发挥着重大作用。通过文献研究,综述建筑工程内部审计绩效评价的研究现状,基于平衡计分卡理论,结合建筑行业特色,从财务、客户、流程、学习四个维度进行评价,建立建筑工程企业内部审计绩效评价指标体系,利用层次分析法确定评价指标权重,并提出建筑工程企业内部审计绩效改善对策建议。

Internal audit plays an important role in internal control,risk management,management consulting and so on. It is the focus of Chinese and foreign scholars to build a scientific internal audit system.Through the literature research,this paper reviews the domestic and international audit performance evaluation of the status.Based on the field research of Anhui JG group Company,it discusses the existing problems of the internal audit performance evaluation system. Finally,based on the Balanced Scorecard,it evaluates from four dimensions： finance,customer,process,and learning,establishes an internal audit performance evaluation index system,uses the analytic hierarchy process to determine the index weights,and proposes countermeasures for corporate internal audit performance improvement.