| As one of the main participants in the financial industry,insurance companies are faced with various risks in the process of financing.With the gradual arrival of China’s insurance industry,the golden period,as one of the high risk industry operation and management of the insurance industry,the whole industry risk is very complex and diverse,the hidden risks of multiple links in the operation of the company.Notice of China Insurance Regulatory Commission in 2015 12 issued the "norms" insurance institutions of internal audit,clear focus and quality of the insurance company internal audit requirements,standardize the insurance company on the audit system,that the CIRC for insurance company’s internal audit(AUDIT)of the management,put forward higher the requirements of the insurance company audit quality and risk management.Therefore,in the face of the fierce competition in the insurance industry and various business risks,the insurance company managers eager to the company’s internal audit department to audit the quality change,attention is also being promoted to a new level.The requirements of the audit and audit department,in addition to hoping that they can identify and assess risks,also requires that they can prevent and control risks,and help companies constantly improve their internal control systems and financial quality to prevent and reduce losses.The audit department performance not only reflect the work efficiency,overall healthy development is inseparable with the company,although the department independent cannot create value for the insurance company,but to provide effective management advice to improve the operational efficiency of other departments.With the TK insurance company in recent years the development and improvement of the internal audit system,the establishment of the "five major regional audit group audit department"--the center of independent new management mode,breaking the original for TK insurance company "company-branch" audit department management mode.After the reform,because of the independence and management scope of the audit,the audit and audit department which is independent of the provincial branch is also advocated and supported by the circ.Therefore,the existing assessment system can not adapt to the new governance mode of governance needs.At this stage,how to improve the quality of audit and audit departments has become an urgent problem to be solved.Based on the analysis of the existing problems of the performance appraisal index system,using the Balanced Scorecard Model of four dimension reconstruction evaluation system,combined with the company’s development strategy and the audit strategy,according to the CIRC for insurance companies to audit quality specifications,to finalize the new evaluation index system.This is a useful attempt to quantify the more reasonable audit department work and job level.The first chapter describes the background and significance of the research,the content framework and research methods,and defines the research direction.The second chapter focuses on the performance management and assessment related theories,BSC related theories,and related literature review.It provides a theoretical basis for the performance evaluation system of Audit Department of TK company.The third chapter uses case study method to discuss the present situation and existing problems of performance appraisal of audit and Audit Department of TK insurance company.The fourth chapter will introduce BSC model performance evaluation of TK insurance company audit department,through the financial,customer,internal business process,learning and growth in four dimensions to determine the TK insurance company audit department performance appraisal index,and analyzes the credit law with the weight of the successful reconstruction of the audit department performance evaluation system,provide the advice and guidance on how to guarantee the smooth implementation of the system.The fifth chapter is the conclusion. |
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