摘要 随着监管部门“三三四十”系列专项治理行动和深化整治银行业市场乱象等检查全面的实施，不断有银行接到监管部门开具的大额罚单，原本隐藏在暗处的违规行为也暴露在社会大众面前，形成了较大的监管风暴，以稳健著称的商业银行存在的问题触目惊心，金融机构内部审计的重要性再次被唤起。内部审计作为组织内部重要的合规推动器，有其重要意义，如何完善内部审计绩效体系成为当前金融机构研究的重要课题。从被动接受监管部门的安排到现在主动进行体系优化，我国商业银行的内部审计绩效评价越来越科学化。 本文在对国内外关于内部审计绩效评价有关研究进行总结和梳理的基础上，以HW银行为例，揭示HW银行目前在内部审计绩效评价方面所存在的不足之处，并采取实证分析的方式对其内部审计绩效评价现状展开深入探究，相较于以往研究重点大多集中在科学选取评价标准及评价结果方面而言，本文针对HW银行内部审计绩效评价体系的不足，以平衡计分卡为主要绩效评价方式，从定性和定量两个方面对HW银行的内部审计绩效评价体系进行优化，并在组织层面、人力资本、工作保障制度、考核流程、联动机制以及灵活调整等方面提出实施的保障措施。 本文通过构建基于平衡计分卡技术的内部审计绩效评价体系，从组织层面、人力资本、工作保障制度、考核流程、联动机制以及灵活调整等方面出发，有效的解决绩效评价体系细致化程度不够、相关制度缺乏可实施性的问题，为同类型银行解决该类问题提供一个实例，具有普遍的借鉴意义。

ABSTRACT Act as regulators "3340" series of special projects and deepening regulation and banking market chaos such as the implementation of the comprehensive examination, has drawn from regulators big ticket, originally hidden in the dark violations also exposed in front of the public, formed a larger regulatory storm, the famously healthy problems in commercial Banks, financial institutions, the importance of internal audit was aroused again. Internal audit, as an important internal compliance driver, has its important significance. How to improve the internal audit performance system has become an important topic of current financial institutions. From passively accepting the arrangement of the supervision department to actively optimizing the system, the internal audit performance evaluation of China's commercial Banks has become more and more scientific. Based on related research at home and abroad about performance evaluation of internal audit on the basis of summary and comb, HW Banks, for example, revealing the HW bank currently existing in the performance evaluation of internal audit, and take the way of empirical analysis to delve into the performance evaluation of the status quo of internal audit, compared with previous research mostly concentrated in the scientific selection of evaluation criteria and evaluation results, this paper aiming at the shortcomings of the HW bank performance evaluation of internal audit system, the performance evaluation of the balanced scorecard as the main way, from the two aspects of qualitative and quantitative HW bank internal audit performance evaluation system is optimized, And in the organizational level, human capital, job security system, assessment process, linkage mechanism and flexible adjustment and other aspects of the implementation of the safeguard measures. In this paper, by constructing internal audit based on the balanced scorecard performance evaluation system, from the organizational level, human capital, job security system, evaluation process, the linkage mechanism and flexible adjustment, effective performance evaluation system of the solution of the detailed enough, the lack of related system implementation can be problems, solve the problem for bank of same type provides an instance of a universal significance.