Research On Internal Audit Informationization Of T Insurance Company

The 21 st century is an era of rapid and comprehensive development of the information society,in which information technology promotes social progress.China has adopted computer technology as one of the national policies to promote social and economic development.The trend of electronic,digital and intelligent has become the main theme of the contemporary.Under the background of informationization,how to use information technology to better exert the functional value of internal audit in the field of enterprise operation management and internal control is the challenge that most enterprises exist.At present,the development of China's internal audit informationization is still in its infancy,and theoretical research is still not mature enough.Therefore,it is necessary to carry out theoretical and practical research on internal audit informationization.On the other hand,the current situation of China's strong insurance supervision will continue.It is particularly important to improve the internal control of insurance companies and strengthen their internal audit work.With the rapid development of the Internet,information technology is gradually integrating into various process links in various industries in order to achieve high efficiency and high quality operation.At the same time,the informationization work of internal auditing is also deepening,which brings new ideas and challenges to the transformation and upgrading of the internal audit informationization of insurance companies in China.Based on the literature research method and case analysis method,this paper expounds the relevant theoretical concepts of internal audit informationization based on risk-oriented internal audit theory,internal control theory and computer audit theory.This paper focuses on the internal audit business situation of T insurance company and the status quo of internal audit informationization.It describes and analyzes the problems still existing in the internal audit informationization process of T insurance company and the reasons for the formation of the problems,and proposes improvement suggestions for the status quo.This article consists of five parts.The first part introduces the research background,significance,ideas and methods of this paper.It summarizes the research on domestic audit of insurance companies and the research on audit informationization in domestic and foreign articles.The second part gives an overview of the theory of internal audit informationization,and introduces the definition,characteristics,objectives,principles and necessity of internal audit informationization.The second part focuses on the maincontent of internal audit informationization and the main procedures of audit informationization,and briefly introduces the relevant theories of internal audit informationization.The third part mainly introduces the basic situation of T insurance company and its organizational structure,the internal audit business development mode and organization setting of T insurance company,and highlights the current work focus of T insurance company on internal audit informationization.The fourth part analyzes the problems and causes of the current internal audit informationization process of T Insurance Company.In this part of the article,it is pointed out that the basic audit data of T insurance company in the process of internal audit informationization lacks reliability,and the current auditing methods are difficult to meet the auditing needs.The same audit found that the repetition rate between different institutions is high,and the existing audit analysis tools such as SAS have low utiliazation rate.The main reason for these problems is that the construction of the existing information acquisition is insufficient,the off-site audit information construction is incomplete,the efficient internal audit results sharing channels are missing,and grass-roots auditors lack professional knowledge of information technology.In view of the problems and reasons in the internal audit process of T insurance company,the improvement suggestions of informatization are put forward in the fifth part of this paper.The suggestions focus on improving the audit information acquisition system,accelerating the function construction of off-site audit information,improving the sharing mechanism of the company's internal audit results,optimizing audit analysis tools and human resources construction.It is recommended that T Insurance Company should expand the data collection function according to the requirements in establishing the audit information acquisition system,and establish a demand and problem reporting feedback mechanism.In accelerating the construction of off-site audit information function,it is necessary to strengthen the electronic and video construction of operational management information,and integrate the audit function modules that have been completed.In terms of improving the internal audit results sharing mechanism,it is necessary to establish a shared platform for internal audit institutions and operational management organizations.In the aspect of optimizing audit analysis tools and human resources construction,it is necessary to develop user-friendly audit assistance tools and strengthen the recruitment and training of audit information-based composite employees.The problem that T insurance companies are currently facing is that most insurance companies in China exist.Through the research on the internal audit informationization of T insurance company,on the one hand,it hopes to provide some reference for T insurance company to strengthen the work of internal audit informationization,and provide reference for other companies in the insurance industry to carry out internal audit informationization work.On the one hand,I hope that through the research of this paper,we will enrich the theoretical results in the field of audit informationization and provide theoretical materials for the development of internal audit informationization.