| Summary: | 碩士 === 東海大學 === 高階經營管理碩士在職專班 === 103 === Nowadays businesses are facing the arrival of an era of highly global competitiveness due to the innovation of digital technology, flourishing of internet development and the impact of accelerating liberalization and globalization. There are more and more uncertain factors in the business environment, while potential crisis and risk existed everywhere. Businesses, from high-level corporate strategy to daily operation, are confronting with problems of how to control risks and achieve targeted goals.
Balanced Scorecard, a comprehensive strategy management system, can effectively assist enterprise to identify internal and external environmental factors, enable enterprise to invest resources to key strategic activities, and further help strategy implemented. The scope of internal auditing is extensive. The combination non-performance of the Balanced Scorecard with financial facets of measurement system under limited resources can help management level employ strategy maps to focus on high-risk and valuable strategic goals. In addition to fulfillment of organizational prospect, BSC further give assistance to reform and innovation, hence increase additional value of auditor.
The finding of application of Balanced Scorecard in internal auditing:
In the process of implement Balanced Scorecard system, corporate should focus on linking five core organizational strategic principles with BSC’s four seven four system map and establish a management system with internal auditing, in addition to the consideration of organizational structure, authorization mode and business culture. Auditors, under the corporate strategic development guidelines and this BSC system, should be able to issue the pre-caution risk warning, help crisis control and give audit recommendations, and further assist the implementation BSC through the operation of management cycle (PDCA) to solve problems and finally achieve corporate goal. Consequently, in addition to the enhancement of overall business performance, the application of BSC in internal audition can also increase contribution and value of internal auditing.
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