PICC贵州省分公司内部审计制度问题及对策

发布时间：2018-05-07 07:10

本文选题：内部审计 + 商业保险公司　；参考：《湖南大学》2008年硕士论文

【摘要】： 近年来,特别是十六大以来,我国财产保险市场得到了较快较好的发展,但也存在着一些不规范的经营行为,给公司增加一定的经营风险,保险市场的一些问题很大程度上与保险公司内控不严、内部审计体制不健全直接相关。各保险公司如建立起有效的内部审计体系,保险市场的违规行为将大大减少。PICC贵州省分公司作为贵州省财产保险行业的排头兵,应在发展过程中做好自身规范行为,发挥内部审计作用,有效地防范经营风险,增加公司价值,促进公司稳健经营和健康发展。本文首先对商业保险公司内部审计制度存在的问题进行了评析,接着对PICC贵州省分公司内部审计制度进行了研究,研究发现,PICC贵州省分公司内部审计在内部审计模式和机制上存在问题,最后,本文对已有研究成果进行分析,在突出内部审计监督职能的基础上,兼顾其评价与控制职能,在研究PICC贵州省分公司内部审计的问题及对策时,着重阐述加强其独立性的改进方法,以及转换机制应采取的措施,特别是参与保险风险管理的措施,探索内部审计评价的职能、原则、标准及技术方法,以构建PICC贵州省分公司内部审计评价理论与技术的框架体系。在些基础上,提出PICC贵州省分公司内部审计改进的建议:建立一套符合工作需要的内部审计制度;解决审计部门的定位问题;建立监督、评价和建议一体化审计职能体系;建立一套完整的内部控制评价体系;搭建一个实用高效的审计信息平台;更新审计技术和方法;建设一支高素质的内部审计队伍。
[Abstract]:In recent years, especially since the 16th National Congress of the CPC, the property insurance market of our country has been developed quickly and well, but there are also some non-standard business behaviors, which increase certain operating risks to the companies. Some problems in the insurance market are directly related to the lack of strict internal control and imperfect internal audit system of insurance companies. If the insurance companies establish an effective internal audit system, the illegal behavior in the insurance market will be greatly reduced. PICC Guizhou Branch as the vanguard of the property insurance industry in Guizhou Province, should do its own normative behavior in the process of development. Play the role of internal audit, effectively guard against operating risks, increase the value of the company, and promote the sound management and healthy development of the company. This paper first analyzes the problems existing in the internal audit system of commercial insurance companies, and then studies the internal audit system of PICC Guizhou Branch. It is found that there are some problems in the internal audit mode and mechanism of PICC Guizhou Branch. Finally, this paper analyzes the existing research results and gives consideration to its evaluation and control functions on the basis of highlighting the function of internal audit supervision. When studying the problems and countermeasures of the internal audit of PICC Guizhou Branch, the paper emphatically expounds the improvement methods of strengthening its independence, and the measures to be taken by the conversion mechanism, especially the measures to participate in the insurance risk management. This paper explores the functions, principles, standards and technical methods of internal audit evaluation in order to construct the framework system of internal audit evaluation theory and technology of PICC Guizhou Branch. On the basis of these, the paper puts forward some suggestions for improving the internal audit of PICC Guizhou Branch: to establish a set of internal audit system that meets the needs of the work, to solve the problem of the orientation of the audit department, to establish an integrated audit function system of supervision, evaluation and recommendation; Set up a set of complete internal control evaluation system, build a practical and efficient audit information platform, update the audit technology and methods, and build a high-quality internal audit team.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.45

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