内部审计绩效

第四章是高校内部审计绩效评价指标体系的构建。

The fourth chapter is the college internal audit performance appraisal system construction .

因此制定一套科学、实用的内部审计绩效评价体系是迫切需要的。

Therefore , a set of scientific and practical performance evaluation system of internal audit is urgently needed .

之后建立了内部审计绩效的评语集，并利用模糊评价矩阵进行了单因素评估和综合评估，最后得到一个代表内部审计绩效的数值，完成了关于内部审计绩效综合评价的量化研究。

Finally it get a number which represent the performance of the internal audit , and finishe the quantitative research on internal audit performance comprehensive evaluation .

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。

Nowadays , developed countries in the western world have established a set of internal audit performance evaluation mode , which has already tended to be mature .

为此，本文在引入平衡计分卡这一先进的绩效考核工具的时候，着重分析了平衡计分卡在内部审计绩效考核中运行的可行性。

Thus , this paper has introduced the BSC ( balanced score card ), advanced performance tool and focuses on analyzing the operation availability of BSC in internal audit performance assessment .

本文首先分析了内部审计绩效不高的现状及根源，然后从内外两方面提出发展企业内部审计的对策。

This paper provides an analysis on the bad performance and its origin of internal auditing , then suggests improving performance of firm ' internal auditing from both internal and outside viewpoints .

对于内部审计绩效评价在我国审计学术界提出比较晚，在审计职业界，也没有形成内部审计绩效评价的完整体系。

Internal Audit performance evaluation for the audit in academic circles in China relatively late , In the auditing profession , nor the formation of internal audit performance evaluation of a complete system .

主要介绍高校内部审计绩效评价指标体系的设计原则，并引入平衡计分卡作为高校内部审计的绩效评价方法。

Mainly introduces the internal audit in Colleges and universities performance evaluation index system design principles , and the introduction of the Balanced Scorecard as a method to evaluate the performance of internal audit in Colleges and universities .

内部审计中绩效评估问题研究

Research on the Questions Existing in the Performance-Evaluation of Internal Auditing

高校内部审计运行绩效研究

Study on the Operating Performances of Internal Audit in Chinese Universities

高校内部审计运行绩效决定于高校内部审计体制与机制、审计行为、审计资源及审计冲突。

The operating performances of the internal audit in university depends on the internal audit system , internal audit behavior , internal audit resources and internal audit conflict .

通过对湖南四所高校内部审计部门绩效评估的实证研究案例说明模糊多属性决策方法在高校内部审计绩效评估中可行、有效。

Through the real diagnosis research cases of achievements appraisal in four universities ' interior auditing department in Hunan Province , the article indicates that fuzzy multi-attribute decision-making method is feasible and effective in universities interior audit achievements appraisal .

其中，财务信息价值链包括财务呈报流程和税务申报流程；管理信息价值链包括预算会计流程、成本会计流程、内部审计流程和绩效会计流程。

Thereinto , financial informational value chain includes financial reporting process and tax reporting process . Managerial informational value chain includes budget accounting process , cost accounting process , internal audit process and performance accounting process .

企业的平稳发展需要内部审计的支撑，目前我国企业内部审计绩效普遍不高是事实。

The stable development of a corporation needs the support of interior audit ;

内部审计人员的人事、招聘管理和内部审计人员的绩效评价管理的研究，显得十分重要。

It is equally essential to conduct a study of internal auditor in personnel , recruitment and performance assessment management .