The Research On Risk Prevention As The Goal Guidance Of Construction For PICC Internal Audit System

Since joining WTO, the insurance market has begun to enter the open era. In a competitive marketplace, the key is to strengthen the internal control for the company to improve market competitiveness. Yet how to identify the effectiveness of the internal control of the company is required by internal audit to make objective evaluation. But because of the time of internal audit being introduced by the domestic insurance companies is not long, and lacking of enough attention to the internal audit: It leads to a lot of internal audit problems. For example, the independence of internal audit and the lack of the authority, single audit means, backward technology and one-sided content of audit and so on, which plays these constraints of the internal audit function and take serious impact on the company’s sustained and healthy operation.If enterprises want to improve the operating conditions, there must be a perfect internal control system as the premise. Yet these must bind to self-good mechanism based, so the nature of internal audit is carrier reflecting the actual needs of the organization. As the important part of epidemic prevention system, it is very favorable for enterprises to fair evaluation of the performance of the company and increase the value of enterprises. Due to the continuous development of the social economy level and the management capacity of enterprises, the internal audit function has been greatly improved, It from the simple supervisory function to good tools as "confirmation and consulting" of enterprise. These functions are the internal audit organization to think adding value for the purpose of development.The property insurance market in our country has been developing rapidly in recent years, but because of changing the way of competition, coupled with the rising volume of business in every company, the phenomenon of non-standard began to appear in the business behavior in individual company, which brings some risk to the company’s normal operation. The existence of these problems have direct relationship with the distempered internal control system and the incomplete internal audit system. The perfect internal audit system can help the company internal effective self-supervision and restraint, reduce conflict of interest, to help enterprises to develop the productive forces, and to promote the effective functioning of the management Layla, using the construction of this system to improve the status of enterprises to guard against the risk, and to make sure that the company’s governance structure is more optimized. Peoples Insurance Company of China(Referred to as PICC), is as the property insurance industry leader, Should be more sustainable and healthy development as the goal to do self-regulation. With the help of an effective internal audit, maximize reduce business risk, increase the enterprise value, Surety Company sound management, so as to obtain long-term development.Combining with the status quo of enterprises, according to the relevant internal control and audit guidelines, based on the study of how to strengthen risk prevention construction as the goal guidance of the internal audit system in Peoples Insurance Company of China(PICC) as the purpose, combined with the advanced experience of the construction of the internal audit system at home and abroad, through the analysis on the related defects and risk of the internal audit management system construction of PICC in the present, and then puts forward how to help the company improve the idea of the construction of the internal audit system, design a clear construction of the internal audit system framework of procedures to achieve the ultimate goal of effective prevention of audit risk.