Research On Internal Audit Performance Evaluation Of A Life Insurance Company

Development opportunities of economic globalization bring to the company business matters more complicated, at the same time run the risk of more diversified, and the insurance industry’s operation and management of high risk industry, the insurance company has complexity, concealment, long-term, and the characteristics of the variability of operating risk, in order to ensure that the company’s long-term, sustainable healthy development, the company must attach importance to risk to guard against and dissolve the risk of these two work, the risk prevention is the key of the insurance regulation. From countries, both inside and outside practice at present, risk management has been found from the original simple problem, disposal of risk to the comprehensive risk management development stage, the internal audit and risk management company, is an important part in the risk management system, at the same time, with the development of internal audit, internal audit functions are also changing, transcends the original error remedy the disadvantages of stage, gradually penetrate into the every link of company management, sustained steady development for the company and implement company strategic objectives, plays an important role in the process, so the current internal audit has been the company top management’s attention. Last year A life insurance company conducted an audit system reform, establish the responsibility center management system, the function of internal audit are also significant changes have taken place, and still in use of internal audit performance evaluation index system of the old, have been unable to adapt to the new management mode, how to improve internal audit work under the new management mode of performance has become the company needs to urgently needs to solve the problem.Based on the exploration of the internal audit performance evaluation at home and abroad, on the basis of historical development, the related theoretical research, the analysis of the current internal audit performance evaluation of A life insurance company current situation and existing problems, and to the introduction of the balanced scorecard A life insurance company internal audit performance evaluation system, build A new performance evaluation system of internal audit, constitutional reform under the new management model to adapt to the audit.The introduction part through the consult literature material, describes in detail to build A life insurance company of the internal audit performance evaluation research background, research purpose and significance, research ideas, research content and method of the research in this paper has been clear about the direction, train of thought and method. The second chapter explains the focus of internal audit, performance evaluation, performance evaluation of internal audit department, the balanced scorecard and other related concepts, systematically combed the about of the internal audit, the balanced scorecard performance evaluation related theory research, development, and the balanced scorecard application in internal audit advantages of performance appraisal, etc., to build A life insurance company performance evaluation system of internal audit provides A theoretical basis. The third chapter USES case analysis is discussed. A life insurance company the status quo of internal audit performance evaluation, and A series of problems. Through the first three chapters, on the basis of theory, reality bedding, the fourth chapter introduce the balanced scorecard performance appraisal of A life insurance company internal audit, through the financial, internal business processes, customer, learning and growth four dimensions determine A life insurance company’s new internal audit performance evaluation indicators, scientific distribution of weight, analytical hierarchy process(ahp) construct the performance evaluation system of the internal audit, as well as the appraisal system may encounter obstacles in the process of implementation and the corresponding countermeasures.