摘要
作为世界500强的山西AB集团,目前还采用较为传统的内部审计绩效评价方式,已经不能满足企业的发展要求。文章在对山西AB集团内部审计绩效评价工作现状进行分析的基础上,选择平衡计分卡方法,从财务、顾客、内部流程、学习与成长四个维度确定其内部审计绩效评价指标体系。研究成果对山西AB集团完善内部审计绩效评价工作,提高内部审计部门工作绩效具有较为重要的参考价值。
As one of the world's top 500 companies,Shanxi AB Group still adopts more traditional internal au-dit performance evaluation methods,which can not meet the development requirements of enterprises.Based on the analysis of the current situation of Shanxi AB Group's internal audit performance evaluation,this paper selects the balanced scorecard method to determine its internal audit performance evaluation index system from four dimen-sions:finance,customers,internal process,learning and growth.The above research results have important refer-ence value for Shanxi AB Group to perfect the performance evaluation of internal audit and improve the performance of internal audit department.
作者
沈婕
SHEN Jie(Shanxi Provincial Internal Audit Service Center,Taiyuan 030024,China)
出处
《山西经济管理干部学院学报》
2023年第2期36-42,共7页
Journal of Shanxi Institute of Economic Management
关键词
内部审计
绩效评价
平衡计分卡
山西AB集团
internal audit
performance evaluation
balanced scorecard
Shanxi AB Group
