基于平衡计分卡的上市公司内部审计指数构建研究

Research on the construction of internal audit index of listed companies based on balanced scorecard

内部审计作为组织治理的四大基石之一,以及组织风险管理的内部第三道防线,引起了学术界和实务界的广泛关注。随着上市公司内部控制建设的深入推进,作为内部控制的再控制机制,内部审计蓄势待发,发展空间和潜力巨大。构建我国上市公司内部审计指数,契合信息化时代营商环境和组织日益高涨的风险管控诉求,能够直观地反映上市公司内部审计价值创造和风险管控的能力。以内部审计目标的实现程度为导向,基于平衡计分卡、借鉴国内外指数编制方法和模型,从绩效、客户、内部运营和学习与成长的4个维度,构建我国上市公司内部审计指数的理论分析框架和实践应用体系,从而推动我国内部审计职业化、信息化发展。

As one of the four cornerstones of organizational governance and the third internal defense line of organizational risk management,internal audit has attracted extensive attention in academia and practice.As a re-control mechanism of internal control,internal audit is geared for great development space and potential with the in-depth promotion of the construction of internal control of listed companies.The construction of the internal audit index is in line with the business environment in the information age and the increasing demand for risk control of organizations,and can intuitively reflect the internal audit value creation and risk control ability of listed companies in China.Guided by the realization of internal audit objectives,this paper constructs the theoretical analysis framework and practical application system of internal audit index,which draws lessons from the advanced methods and models of index preparation at home and abroad,and is based on the four dimensions of balanced scorecard finance,customers,internal operation and learning and growth.This can promote the professionalization and informatization development of internal audits in China.