The Internal Control Research Of T Life Insurance Company

To establishi the modern enterprise system, first we have to establishi perfect structure of corporate governance ,and strengthen effective internal control. corporate governance is the kernel of the modern enterprise system. Internal control is the significant guarantee of the modern enterprise system. It isn't enough to stress the importance of corporate governance but ignore the importance of internal control. The effective corporate governance need the guarantee of the internal control. The false statements of the enron, worldcom enterprise of America just tell us the serious consequences of the corporate without internal control.The study of internal control has developed quite a few years in foreign countries. and formed a set of comprehensive system info. In 1992, the COSO committee issued the《the main body frame of interal control》. It marked a new epoch in interal control. In china, the study of internal control of the insurance company started late. The study of intenal control can't copy the forein interal control system, and can't act bilindlyl by divorcing oneself from reality. We should analyze the situation of insurance industry. and construct the suitable internal control system of insurance industry. This paper is about the study of internal control of T insurance company. We hope to find the optimization of internal control through the study . This paper evaluates the internal control situation of T company according to the COSO theory . through the theoretical and empirical analysis ,point out the subsistent problems, and propose the optimization. The optimization has strong forward looking, systematicness, and operability . Firstly , the paper gives us a brief introduction about COSO theory , secondly evaluates the interal control situation ,points out the flaws in every link . Thourh quantificat evaluation, finds the brief flaws in internal control. It is control activity and supervision. Finally, propose the optimization revolving around the brief flaws. To control activity ,we should strengthen operational control, fiscal control ,fund control,and informationo control. To supervision, we should beat out the functional localization, optimize the work mechanism, enrich staff and Complete assessment vriteria.