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企业内部控制往往纳入到绩效评价体系中,而内部审计作为企业内部独立的评价工作,在企业内部绩效评价中发挥了何种作用。本文首先介绍了绩效评价在内部组织中的目的与作用,之后阐述了内部绩效评价的对象、标准和方法,在绩效评价方法中介绍了三种常用的绩效评价方法并分析了其优点及局限,继而引出内部审计在绩效评价中的特殊地位,最后介绍了内部审计在绩效评价中的优势。
Internal control often incorporates into the performance evaluation system, and internal audit as an independent evaluation of the internal work, in the enterprise internal performance evaluation played a role. This paper first introduces the purpose and function of performance evaluation in internal organization, then elaborates the object, standard and method of internal performance evaluation, introduces three commonly used performance evaluation methods in performance evaluation method and analyzes its advantages and limitations, Then lead to the special status of internal audit in performance evaluation, and finally introduce the advantage of internal audit in performance evaluation.