RS保险辽宁省分公司内部审计问题研究

发布时间：2018-05-31 08:17

本文选题：保险公司 + 内部审计　；参考：《辽宁大学》2016年硕士论文

【摘要】：近年来,我国保险市场得到了较快的发展,但也存在着一些不规范的经营行为,给公司带来一定的经营风险。为了防范经营风险,保险公司应该注重内部控制,作为内部监督的重要环节,内部审计日渐受到人们的重视。内部审计是一种客观、独立的监督活动,同时也是一种评价活动,它发生在组织内部,主要采用审查和评价经营活动及内部控制的适当性、合法性和有效性来促进组织目标的实现。如果能建立一套独立且行之有效的内部审计体系,就可以实现对分支机构的内控关键控制程序实施主动监督,同时还能及时发现其内控薄弱点,这对保险公司整体实现合规化发展、稳健性经营至关重要。同时,通过加强内部审计监管等手段,还可以实现对保险公司分支机构内控水平准确、客观地评价,也是保险公司监管部门建立风险防范长效机制的关键所在。目前,保险监管难度日益增大,保险监管任务也变得越来越重,这就有必要借助内部审计这一公司内部监督机制,来充分提高监管效能,降低风险。RS保险公司是根据《公司法》、《保险法》于2003年6月30日在中国北京注册成立,并于2003年12月17和18日及2007年1月9日分别在纽约和香港和上海三地上市的保险公司。白2003年RS保险有限公司成功进行了股改和境外上市后,面临多个国家和地区省份的多重监管,公司的经营环境和监管环境发生了重大变化。其内部审计发展至今面临和解决过诸多难题,在不断发展与进步的同时,其内部审计仍然存在问题和不足。本篇论文主要以内部审计的理论慨况为基础,同时从理论的基础上分析了内部审计在集团公司发展中的重要作用等,以RS保险辽宁省分公司内部审计为主线,结合其内部审计机构及人员配置,描述内部审计实施现状,以内部控制和企业风险管理等相关联内容进行辅助研究,通过对理论研究与实际案例相结合的方法,揭示RS保险辽宁省分公司内部审计目前存在的主要问题,详细分析其存在的原因,据此提出解决问题的对策建议,以达到完善RS辽宁省分公司内部审计的目的,同时对其他公司的内部审计工作起到一定的借鉴作用,加快我国企业内部审计的发展。
[Abstract]:In recent years, China's insurance market has been developing rapidly, but there are some non standard operating behaviors, which bring some business risks. In order to prevent the management risk, the insurance company should pay attention to internal control, as an important link of internal supervision, internal audit is getting more and more attention. Internal audit is a kind of objective. Independent supervision activities are also an evaluation activity. It occurs within the organization, mainly by reviewing and evaluating the appropriateness of operational activities and internal control, legitimacy and effectiveness to promote the realization of organizational goals. If a set of independent and effective internal audit systems can be established, the inside of the branch can be realized. At the same time, the control key control program can be supervised actively, and at the same time, it can find its internal control weakness in time. It is very important for the insurance company to realize the integrated development and the stability management. At the same time, through strengthening the internal audit supervision and so on, the internal control level of the insurance company branch machine can be accurately, objectively evaluated, and also the insurance company. The key to establishing the long-term mechanism of risk prevention by the regulatory authorities. At present, the difficulty of insurance supervision is increasing, and the insurance supervision task is becoming more and more heavy. It is necessary to use internal audit as an internal supervision mechanism to improve the efficiency of supervision. The risk reduction.RS insurance company is based on the company law, and the insurance law is 6 in 2003. The insurance company, registered in Beijing, China, on 30 December 2003, and listed in New York, Hongkong and Shanghai on 17 and 18 December 2003 and January 9, 2007 respectively. White 2003 Insurance Co., Ltd. successfully carried out the stock reform and overseas listing, and faced multiple supervision and supervision in many countries and regions, the operating environment and regulatory environment of the company. Great changes have taken place. The development of internal audit has faced and solved many difficult problems. At the same time, the internal audit still has problems and shortcomings. This paper mainly based on the theory of internal audit, and analyses the important work of internal audit in the development of the group company on the basis of theory. With the main line of the internal audit of the RS insurance company in Liaoning Province, this paper describes the implementation status of internal audit and the related contents of internal control and enterprise risk management in combination with its internal audit institutions and personnel configuration. Through the combination of theoretical research and actual case, it reveals the internal RS insurance branch of Liaoning province. The main problems existing in the audit at present, detailed analysis of the reasons for its existence, and accordingly put forward countermeasures and suggestions to solve the problems in order to achieve the purpose of improving the internal audit of the RS Liaoning branch. At the same time, it also plays a certain reference to the internal audit work of other companies and speeds up the development of internal audit in China's enterprises.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F239.45

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