基于耦合理论的内部审计绩效评估研究  

Internal Audit Performance Evaluation Based on the Theory of Coupling

作　　者：李曼[1] 陆贵龙[2] 

机构地区：[1]南京审计学院国际审计学院,江苏南京211815 [2]审计署驻南京特派办,江苏南京210008

出　　处：《审计与经济研究》2013年第1期46-52,共7页Journal of Audit & Economics

基　　金：国家社会科学基金面上项目(10AGL009)

摘　　要：内部审计绩效是IIA(国际内部审计师协会)持续关注的热点问题,也是组织绩效评估的重要组成部分。为此,创造性地依据耦合理论,借助于平衡积分卡设计出内部审计绩效评估模型,并利用某通讯公司数据对模型进行了实证分析。通过该内部审计绩效评估模型设计,结合当前现实问题判断内部审计的发展方向,促使内部审计从无序走向有序。Internal audit performance is one of the hot issues IIA to focus on and it is also an important part of the organization performance evaluation.Based on the coupling theory and with the aid of the balanced score card,we first designed an internal audit performance evaluation model by using a communication company data to carried out an empirical analysis in this regard.The evaluation model was constructed with the company strategy as the leading index evaluation system.Then,we used the dynamic coupling analysis method through the calculation of coupling degree to judge the development direction of internal audit,and finally we analyze the main problems of internal audit,trying to regulate the internal audit from disorder to order.

关 键 词：内部审计绩效 绩效评估指标体系 耦合理论 平衡记分卡 绩效审计 

分 类 号：F239.45[经济管理—会计学] F224[经济管理—国民经济]