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基于平衡记分卡的内部审计部门绩效考核指标体系
时间:2011-03-05 浏览次数:1019次 无忧论文网
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会计学
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          随着现代社会经济和科技的日益发展,组织经营越来越复杂,在这种迅速变化的经营环境下,内部审计已经成为经理人、审计委员会、外部审计人员以及外部重要利益相关者的重要辅助职能。一个健康有效的内部审计部门可以在改善企业治理机制、完善企业内部控制、加强企业风险管理等方面起到重要的作用。目前在西方发达国家已经建立起一套内部审计绩效考核模式,并已经趋于成熟,而我国尚处在起步阶段。本文通过对国内外研究情况进行介绍,展示了国内外的研究成果和现有的考核模式,以进一步地加以研究。
          接下来,本文对相关的基本理论进行了综述,对绩效的定义、特点、绩效考核的不同层次进行了区分介绍,并从部门绩效考核延伸到内部审计部门绩效考核,本质上就是考核内部审计部门对企业的贡献。考核内容包括:合规性、有效性和效益性。
    在我国审计学术界,内部审计部门的绩效考核问题提出比较晚。在审计职业界,也没有形成内部审计绩效考核的完整体系,并存在以下的问题:绩效考核与组织目标相脱节;考核指标过于片面;考核指标体系的可操作性差;考核缺乏联系。因此制定一套科学、实用的内部审计绩效考核体系是迫切需要的。
          本文在对平衡记分卡的基本理论以及在我国的应用进行介绍的基础上,分析了平衡记分卡运用于内部审计绩效考核的可行性。因为平衡记分卡的理念,也适用于内部审计部门;平衡记分卡技术上的精确性,可以满足对内部审计部门绩效考核的需要;且平衡记分卡优越性与内部审计部门绩效考核目标相契合。
          在构建内部审计绩效考核体系之前,本文首先明确了内部审计的职能包括:检查监督职能,信息鉴证职能,评价职能,咨询服务职能。其次分析了内部审计部门活动的特征和内部审计部门绩效考核的目的与作用,并对指标体系构建的困难性,进行了深入分析。
          在明确了内部审计绩效考核指标的设计原则后,本文根据平衡记分卡理论,结合内部审计部门自身的特点,将考核指标体系框架调整为董事会、管理层和审计顾客,财务,内部审计流程和内部审计创新与成长四个维度,针对每个维度建立了考核指标,并对此提出一些建议。
          最后,内部审计部门平衡记分卡的实施由许多重要的环节组成:包括陈述战略目标;建立逻辑框架和指标体系;沟通确认;反馈与修正。只有有效地加以实施,内部审计平衡记分卡才能真正地发挥作用。 [英文摘要]:         With the economic and technological development in modern society, the organization' s operation has become more and more complicated. Within such a fast-moving business context, internal audit has played an important role in assisting management, audit committee, external auditors and other important external related interest parties. A sound and effective internal audit department will contribute significantly to the improvement of corporate governance mechanism and internal audit, the enhancement of risk management. Nowadays, developed countries in the western world have established a set of internal audit performance evaluation mode, which has already tended to be mature. Through the introduction of research progresses home and abroad, this paper showcases those research results and present evaluation modes for the purpose of futher research.
         This paper reviews the basic theories, clarifies the concept and characteristics of performance, the definition of performance evaluation. And a performance with three levels–corporations as a whole, departments and staffs, is pointed out. Internal audit department’s performance evaluation falls in the category of departments’, whose essence is to evaluate the contribution the internal audit department made to the corporation. The evaluation covers compliance, effectiveness and profitability.
         In China’s academic circle of auditing, the issue as to the internal audit’s performance evaluation is put forward lately. What’s more, there is lack of a complete system for internal audit’s performance evaluation in practice. And there exist many defects, such as the inconsistency between performance evaluation and organization’s objectives, the incompleteness of evaluation indexes, the feasibility of evaluation indexes, and the lack of relationship between indexes. So there is an urgent need to establish a scientific and practical system for internal auditing’s performance evaluation.
        Based on the origin and the evolution, characteristics and function, basic framework of Balanced Scorecard (BSC) and the application of BSC in China, this paper analyzes the feasibility of applying the BSC to internal audit’s performance evaluation. The concept of BSC is equally suitable for internal auditing’s performance evaluation. The technical accuracy of the BSC will satisfy the needs for internal auditing’s performance evaluation. And the superiority of BSC will be in line with the objectives of internal audit department.
        Prior to the establishment of such a system, this paper firstly clarifies the function of internal audit, which comprises checking and supervision, assurance, appraisal, consulting services. Later, the operation characteristics of internal auditing department and the purposes for evaluation are analyzed. And the difficulties of establishing such a system is further discussed.
         After the clarification of the principles for evaluation indexes design, this paper draws on the BSC theory and takes the characteristics of internal audit department into consideration. The indexes system is readjusted to be four perspectives: board of directors and management administration and auditing’s customers, financial goals, internal audit process and internal audit innovation. Each part is equipped with its evaluation indexes. And some suggestions are provided.
         At last, the application of internal audit department’s BSC are composed of many parts, for example, the statement of strategic objectives, establishment of logical framework & indexes system, communication & affirmance, feedback & amendment. Only through the means of effective application can internal auditing department’s BSC function properly.    
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