保险公司建立和实施增值型内部审计研究
发布时间：2018-09-09 18:21
【摘要】：1999 年 6 月国际内部审计协会理事会通过了内部审计新定义:“内部审计是一种独立、客观的保证和咨询活动。其目的在于为组织增加价值和提高组织运作效率。它通过系统化和规范化的方法,评价和改进风险管理、控制和治理过程的效果,帮助组织实现其目标。”在此,“为组织增加价值”第一次被列入内部审计定义,表明了内审的职能是站在组织整体利益的立场上,发挥着增加组织价值和提高组织运作效率的作用。这种增值型内部审计不是纯理论的研究结果,而是由于现代企业经营的风险加大,企业的治理结构转变,以及企业的内部组织战略重组等原因形成的新型内部审计。 内部控制是一个系统工程,涵盖了控制环境、风险评估、控制活动、信息与交流、内部审计等五个子系统。其中,内部审计居于统帅地位,对其它子系统起着监督评价的作用,即内部控制的运行效果必须经过内部审计来审核、检查与评价。内部审计的作用能否发挥直接关系到企业内部控制的作用发挥乃至企业本身的竞争力。在中国保险业开放的今天,保险公司如果只沿袭传统的内部审计理念,不改变原来的保险公司稽核的地位、方式方法,将使得稽核在保险公司的公司治理、风险管理、内部控制中不能发挥其有效的提高组织运作效率和增加价值作用,保险公司将无法取得竞争中的优势。所谓“练好内功,才能迎接挑战”。因此,在中国的保险公司中建立和实施增值型内部审计极为迫切。 根据当今国际上内部审计发展的趋势特点,本文将增值型内部审计定义为:以提高机构的运作效率和增加机构的价值为目的,利用内部审计特殊的地位、资源和方法,在提高自身效率的同时,向客户提供适应不断变化的新环境的增值方法的新型内部审计体系。这样的内部审计无论在经济学上还是在管理学上都具有其坚实的理论基础。根据委托代理理论,内部审计一方面担负着监督、约束代理人的角色,另一方面,本身也担负着代理人的角色,因此,只有它成为增值型的, 2 才能满足被代理人减少剩余损失的期望,才能真正符合一个企业部门 的功能要求。根据纳氏均衡理论,组织内部的各部门的最优选择并不 意味着总体的最优。因此,内部审计只有以增加价值为目标才能把它 的特殊身份与组织各部门统一,真正成为同舟共济的经营伙伴,相互 沟通信息,达到总体最优。根据支持关系理论,增值型内部审计的目 标与组织一致,和管理部门关注着同样的问题,因此它才能真正起到 最有效的,维持企业整体性的关键“连接点”作用,实现企业高效运 作。根据权变学派理论,增值型内部审计是一个促使企业随环境不断 变革,进行持续改进的子系统,是适应现代企业管理的最具有生机和 活力的组织机构。 在我国保险公司的内部审计中,已经具有了一些可以遵循的法律 法规,内部审计制度也随着国家经济体制改革,从上而下用行政手段 建立起来。保险公司有自己的稽核机构,进行财务收支审计、经济效 益审计以及一些形式独特的经济责任审计等。但是,由于长期受传统 体制的影响,保险公司中存在产权结构单一,国有股所有者缺位,资 产结构不合理,政企不分,内部管理不力等诸多因素,内部审计作用 难以发挥,增值作用不明显。突出表现在:1、保险公司的内部控制 整体薄弱使得内部审计机构处于涣散状态;2、保险公司的公司治理 处在不断改进中,有诸多的不完善,使得内部审计的独立性、客观性 难以保持,主要职责不够广泛;3、保险公司的风险意识不强,因而 主观上不愿充分利用内部审计来评价和改善风险管理的资源配置措 施的充分性和有效性,从而忽视内部审计各方面的基础建设。 由于以上原因,加之保险公司的经营具有以下特点:1、保险公 司的风险具有多重性,它一方面面临着所承保的风险以及客户方面的 道德风险和心理风险,另一方面面临着本身经营管理和再投资的风 险;2、信息化使得保险公司传统的内部控制及业务流程产生了根本 性的变化,同时也给保险公司内部稽核带来深远的影响,如内部稽核 的内容变化、稽核证据采集难度加大、对稽核人员的素质要求更高等。 3、保险公司的产品具有同质性,成本具有后发性,又是受公众关注 的企业。取信于民,是保险公司生存与发展所必需。这些经营方面的 3 特点,使得保险公司迫切需要内部审计来评价风险的管理是否有效, 需要依靠内部审计来规范经营,严格信息披露等。最终也就是需要内 部审计充分发挥其各方面的作用,提高企业运作效率,增加企业价值。 因此,本文提出了在保险公司中建立和实施增值型内部审计的大胆设 想。 首先,要在保险公司内部建立和实施增值型内部审计,需要外部 监管方面的环境条件。我国外部监管应注意保监会和银监会、证监会 的相互结合,应利用各种方式和渠道扩大监管的影响力,应推行全面 的信息披露才能成为增值型内部审计的外部孵化器和反馈器。其次, 在保险公司本身的公司治理中,应积极推进产权制度改革,正确定位 内部审计,才会使增值型内部审计有效运作。最后,落实到增值型内 部审计机构的具体运作上,可以细分为:1、企业内部应正式通过增 值型内部审计的章程,赋予内审部门足够的职权和相应的地位;2、 增值型内部审计的机构设置要本着全面了解公司经营的原则;3、内 审机构人员应是由经验丰
[Abstract]:In June 1999, the Council of the International Association of Internal Auditors adopted a new definition of internal audit: "Internal audit is an independent, objective assurance and advisory activity designed to add value to the organization and improve its operational efficiency. It evaluates and improves the effectiveness of risk management, control and governance processes through systematic and standardized methods. As a result, it helps the organization achieve its goals. "Adding value to the organization" is included in the definition of internal audit for the first time, which shows that the function of internal audit is to stand on the position of the overall interests of the organization and play the role of increasing the value of the organization and improving the efficiency of the organization operation. The new type of internal audit is formed because of the increased risk of modern enterprise operation, the change of corporate governance structure and the strategic reorganization of internal organization.
Internal control is a system engineering, which covers five subsystems: control environment, risk assessment, control activities, information and communication, and internal audit. Internal audit is in the command position and plays a supervisory and evaluation role on other subsystems, that is, the operation effect of internal control must be audited, inspected and evaluated by internal audit. The role of audit is directly related to the role of internal control and the competitiveness of the enterprise itself. Today, when China's insurance industry is open to the outside world, if the insurance company only follows the traditional concept of internal audit and does not change the status and methods of the original insurance company audit, it will make the audit in the corporate governance of the insurance company. Risk management and internal control can not play an effective role in improving the operational efficiency and increasing value of the organization, and insurance companies will not be able to achieve competitive advantages.
According to the development trend of internal auditing in the world, this paper defines value-added internal auditing as: to improve the operational efficiency of the organization and increase the value of the organization for the purpose of using the special status, resources and methods of internal auditing to improve their own efficiency while providing customers with value-added parties to adapt to the changing new environment According to the principal-agent theory, internal audit, on the one hand, plays the role of supervising and restraining agents, on the other hand, it also plays the role of agents itself. Therefore, only it becomes value-added.
Two
In order to meet the expectations of the agent to reduce the residual losses, it can truly conform to an enterprise department.
According to Nash equilibrium theory, the best choice of departments within the organization is not.
It means the overall optimality. Therefore, internal audit can only aim at increasing value.
The special identity is unified with the various departments of the organization and truly becomes a business partner in the same boat.
Communicating information to achieve overall optimum. According to support relationship theory, the purpose of value-added internal audit is to achieve the goal of value added internal audit.
It is the same as the organization and the management department is concerned about the same problem, so it can really play a role.
The most effective way to maintain the integrity of the enterprise is the key point of "linking point", so as to realize the efficient operation of enterprises.
According to contingency theory, value-added internal audit is a way to promote enterprises to keep pace with the environment.
The subsystem of continuous improvement is the most viable way to adapt to modern enterprise management.
A dynamic organization.
In the internal audit of insurance companies in China, there are already some laws that can be followed.
Laws and regulations, internal auditing system also uses administrative means from top to bottom along with the reform of national economic system.
Insurance companies have their own audit institutions to conduct audit of financial revenues and expenditures, and economic efficiency.
Benefit audit and some forms of unique economic responsibility audit. However, due to long-term tradition
In the insurance companies, there exist a single structure of property rights, and the absence of state-owned shares.
The internal audit function is due to many factors, such as unreasonable production structure, undivided government and business, weak internal management and so on.
It is difficult to play and the value added effect is not obvious. It is mainly manifested in: 1, internal control of insurance companies
The overall weakness makes the internal audit institutions in a lax state; 2, the corporate governance of insurance companies.
In the process of continuous improvement, there are many imperfections, making the independence and objectivity of internal audit.
Difficult to maintain, the main responsibilities are not wide enough; 3, the risk awareness of insurance companies is not strong enough.
Subjective reluctance to make full use of internal audit to evaluate and improve resource allocation in risk management
The adequacy and effectiveness of the implementation will neglect the infrastructure of all aspects of internal audit.
Because of the above reasons, the insurance company has the following characteristics: 1, the insurance company
The risks of the company are multiple, and on the one hand, they are faced with the risks underwritten and the customers' side.
Moral hazard and psychological risk, on the other hand, are faced with the wind of management and reinvestment.
Risk; 2, informatization has made the traditional internal control and business process of insurance company fundamentally.
The change of sex also has a profound impact on the internal audit of insurance companies, such as internal audit.
The content changes, the difficulty of collecting evidence is increased, and the quality of the auditors is higher.
3, the products of insurance companies are homogeneous, and the cost is later.
It is necessary for insurance companies to survive and develop.
Three
Characteristics make the insurance company urgently need internal audit to evaluate whether the risk management is effective.
It is necessary to rely on internal auditing to standardize operation and strictly disclose information.
The Department audit should give full play to its role in all aspects, improve enterprise operation efficiency and increase enterprise value.
Therefore, this article puts forward the bold establishment and implementation of value-added internal audit in insurance companies.
Think.
First, it is necessary to establish and implement value-added internal audit within the insurance company.
We should pay attention to the CIRC and the CBRC, the SFC.
The combination of various ways and channels should be used to expand the influence of supervision and should be implemented comprehensively.
Information disclosure can become an external incubator and feedback device for value-added internal audit.
In the corporate governance of insurance companies, we should actively promote the reform of the property rights system and correctly position them.
Internal audit will enable the value-added internal audit to operate effectively. Finally, it will be implemented in the value-added type.
The specific operation of the audit institutions can be subdivided into: 1, enterprises should be formally increased through internal audit.
The statute of value type internal audit gives the internal audit department sufficient authority and corresponding status; 2,
The establishment of value-added internal audit institutions should be based on a comprehensive understanding of the principles of company operation; 3
Experienced personnel should be experienced.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F842.3;F239.45
本文编号：2233196
[Abstract]:In June 1999, the Council of the International Association of Internal Auditors adopted a new definition of internal audit: "Internal audit is an independent, objective assurance and advisory activity designed to add value to the organization and improve its operational efficiency. It evaluates and improves the effectiveness of risk management, control and governance processes through systematic and standardized methods. As a result, it helps the organization achieve its goals. "Adding value to the organization" is included in the definition of internal audit for the first time, which shows that the function of internal audit is to stand on the position of the overall interests of the organization and play the role of increasing the value of the organization and improving the efficiency of the organization operation. The new type of internal audit is formed because of the increased risk of modern enterprise operation, the change of corporate governance structure and the strategic reorganization of internal organization.
Internal control is a system engineering, which covers five subsystems: control environment, risk assessment, control activities, information and communication, and internal audit. Internal audit is in the command position and plays a supervisory and evaluation role on other subsystems, that is, the operation effect of internal control must be audited, inspected and evaluated by internal audit. The role of audit is directly related to the role of internal control and the competitiveness of the enterprise itself. Today, when China's insurance industry is open to the outside world, if the insurance company only follows the traditional concept of internal audit and does not change the status and methods of the original insurance company audit, it will make the audit in the corporate governance of the insurance company. Risk management and internal control can not play an effective role in improving the operational efficiency and increasing value of the organization, and insurance companies will not be able to achieve competitive advantages.
According to the development trend of internal auditing in the world, this paper defines value-added internal auditing as: to improve the operational efficiency of the organization and increase the value of the organization for the purpose of using the special status, resources and methods of internal auditing to improve their own efficiency while providing customers with value-added parties to adapt to the changing new environment According to the principal-agent theory, internal audit, on the one hand, plays the role of supervising and restraining agents, on the other hand, it also plays the role of agents itself. Therefore, only it becomes value-added.
Two
In order to meet the expectations of the agent to reduce the residual losses, it can truly conform to an enterprise department.
According to Nash equilibrium theory, the best choice of departments within the organization is not.
It means the overall optimality. Therefore, internal audit can only aim at increasing value.
The special identity is unified with the various departments of the organization and truly becomes a business partner in the same boat.
Communicating information to achieve overall optimum. According to support relationship theory, the purpose of value-added internal audit is to achieve the goal of value added internal audit.
It is the same as the organization and the management department is concerned about the same problem, so it can really play a role.
The most effective way to maintain the integrity of the enterprise is the key point of "linking point", so as to realize the efficient operation of enterprises.
According to contingency theory, value-added internal audit is a way to promote enterprises to keep pace with the environment.
The subsystem of continuous improvement is the most viable way to adapt to modern enterprise management.
A dynamic organization.
In the internal audit of insurance companies in China, there are already some laws that can be followed.
Laws and regulations, internal auditing system also uses administrative means from top to bottom along with the reform of national economic system.
Insurance companies have their own audit institutions to conduct audit of financial revenues and expenditures, and economic efficiency.
Benefit audit and some forms of unique economic responsibility audit. However, due to long-term tradition
In the insurance companies, there exist a single structure of property rights, and the absence of state-owned shares.
The internal audit function is due to many factors, such as unreasonable production structure, undivided government and business, weak internal management and so on.
It is difficult to play and the value added effect is not obvious. It is mainly manifested in: 1, internal control of insurance companies
The overall weakness makes the internal audit institutions in a lax state; 2, the corporate governance of insurance companies.
In the process of continuous improvement, there are many imperfections, making the independence and objectivity of internal audit.
Difficult to maintain, the main responsibilities are not wide enough; 3, the risk awareness of insurance companies is not strong enough.
Subjective reluctance to make full use of internal audit to evaluate and improve resource allocation in risk management
The adequacy and effectiveness of the implementation will neglect the infrastructure of all aspects of internal audit.
Because of the above reasons, the insurance company has the following characteristics: 1, the insurance company
The risks of the company are multiple, and on the one hand, they are faced with the risks underwritten and the customers' side.
Moral hazard and psychological risk, on the other hand, are faced with the wind of management and reinvestment.
Risk; 2, informatization has made the traditional internal control and business process of insurance company fundamentally.
The change of sex also has a profound impact on the internal audit of insurance companies, such as internal audit.
The content changes, the difficulty of collecting evidence is increased, and the quality of the auditors is higher.
3, the products of insurance companies are homogeneous, and the cost is later.
It is necessary for insurance companies to survive and develop.
Three
Characteristics make the insurance company urgently need internal audit to evaluate whether the risk management is effective.
It is necessary to rely on internal auditing to standardize operation and strictly disclose information.
The Department audit should give full play to its role in all aspects, improve enterprise operation efficiency and increase enterprise value.
Therefore, this article puts forward the bold establishment and implementation of value-added internal audit in insurance companies.
Think.
First, it is necessary to establish and implement value-added internal audit within the insurance company.
We should pay attention to the CIRC and the CBRC, the SFC.
The combination of various ways and channels should be used to expand the influence of supervision and should be implemented comprehensively.
Information disclosure can become an external incubator and feedback device for value-added internal audit.
In the corporate governance of insurance companies, we should actively promote the reform of the property rights system and correctly position them.
Internal audit will enable the value-added internal audit to operate effectively. Finally, it will be implemented in the value-added type.
The specific operation of the audit institutions can be subdivided into: 1, enterprises should be formally increased through internal audit.
The statute of value type internal audit gives the internal audit department sufficient authority and corresponding status; 2,
The establishment of value-added internal audit institutions should be based on a comprehensive understanding of the principles of company operation; 3
Experienced personnel should be experienced.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F842.3;F239.45
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