A保险公司内部审计流程改进研究

发布时间：2018-02-07 15:55

本文关键词： 保险业内部审计改进研究风险防范　出处：《大连理工大学》2011年硕士论文　论文类型：学位论文

【摘要】：保险公司成立初期普遍存在重规模而轻内部风险管理的问题。本文中的A保险公司即处于这个时期。A保险公司发展过程中存在向销售系列倾斜过大、分支机构扩张过快、内部风险管理没有相应跟上的问题。如果这个问题得不到重视和妥善解决,将会影响A保险公司持续健康的发展。内部审计职能作为公司内部风险管理的重要组成部分和监督力量,应该通过有效的工作发挥其应有的风险防范作用。本文研究了国内外风险导向型内部审计理论,结合A保险公司发展现状,对公司内部审计工作中存在的问题进行了描述,分析了问题的成因,探索适合公司审计工作的改进对策,介绍了改进研究工作的具体内容,提出了需要注意的事项,并介绍了该改进研究在A保险公司实际应用的效果,最后提出了本文的结论。本文通过对A保险公司内部审计工作流程改进研究的探讨,期望能提高该公司内部审计项目的工作效率,促进其内部审计工作更有成效的开展,为该公司有效管控内部风险作出贡献!
[Abstract]:At the beginning of the insurance company's establishment, there is generally the problem of emphasizing the scale rather than the internal risk management. The A insurance company in this paper is in this period. During the development process of the insurance company A, the insurance company inclines too much to the sales series, and the branches expand too quickly. Internal risk management does not keep up with the problem. If this problem is not taken seriously and properly resolved, As an important part of the internal risk management and supervisory power, the internal audit function should play its role of risk prevention through effective work. This paper studies the domestic and foreign risk-based internal audit theory, combined with the development of A insurance company, describes the problems existing in the internal audit of the company, and analyzes the causes of the problems. This paper probes into the improvement countermeasures suitable for the audit work of the company, introduces the concrete contents of the improvement research work, puts forward the matters needing attention, and introduces the effect of the improvement research applied in the A insurance company, and finally puts forward the conclusion of this paper. This paper discusses the improvement of internal audit work flow of A insurance company, hoping to improve the efficiency of the internal audit project and promote its internal audit work more effectively. Contribute to the company's effective management of internal risks!
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.45

【参考文献】