Research On The Internal Audit Of Insurance Company A

On August 10,2014, the State Council issued the "State Council on accelerating the development of modern insurance service industry a number of views". Then, the insurance industry in China ushered in a new round of opportunity for development. By the end of 2011, the current chairman of the China Insurance Regulatory Commission Xiang Junbo proposed insurance industry "open front end, back end control" regulatory ideas in the future. Therefore, in the future development of insurance industry, the company which enterprise risk management system is perfect and effective, foundation is solid, risk prevention is strong will win the opportunity of development. But in the enterprise risk management, has an important influence on the role of internal auditing quality of enterprise risk control ability.Insurance company A is the current domestic small and medium-sized life-insurance company leader, but the management of internal audit of the company has not kept up with the pace of the development of the company, there are problems of organization structure IS not reasonable, the audit procedures are not standard, content is not complete, methods is not scientific and audit coverage is low, the effect is poor. In this paper, according to the CIRC above ""insurance audit guidelines " requirements, combined with the insurance company A business and internal audit management present situation, discuss about the company from a stage to strengthen enterprise risk management and internal control of the internal audit management mode, the focus of the audit and auditing procedures and methods are discussed, put forward my opinion.This paper include five parts, firstly summarized the basic situation of the problem in this paper, including research background and significance, the domestic and foreign related research situation, research content and framework method.Second, the introduction of the enterprise risk management and internal audit management theory, focuses on the life-insurance company’s risk characteristics and internal audit points, analysis of the audit method described in a series of " Insurance audit audit guidelines ".Third, review the basic situation and its internal audit management development history of insurance company A, analyze the main causes of its problems existing in the internal management audit. Moreover, the improving suggestions combining the future development of this company are put forward.Fourth, combining with the audit methods describing in the Check and Audit Guidance in Insurance Industry issued by the China Insurance Regulatory Commission(CIRC) and the actual business of insurance company A, we put forward the practical management and operation opinions for concrete audit procedures and methods. Following ideas are put forward:Combine the business and the finance, combine the sequence and inverse audit procedures and methods to make the internal audit work of the company more scientific, standardized and efficient, to further enhance the ability of preventing the risk of the company.Fifth, the conclusion of this paper is put forward, and the shortcomings of the paper are summarized, and the future research ideas is prospected.