Research On Effectiveness Evaluation Of Internal Control Of D Insurance Company

With the rapid development of China's economy,the establishme nt of the internal control management system has become the focus of enterprise management and research all fields of society have f ully recognized the importance of internal control management.In re cent years,China's insurance industry is in a period of rapid develop ment,and the number of companies Increasingly with each passing day,the premium income and total assets of the entire industry have increased on a large scale.Under this fiercely competitive environm ent,some insurance companies have loosened internal control to ex pand their business scale,neglecting risk prevention,leading to a risk explosion that seriously hinders the company's development.Then,it is necessary to evaluate the effectiveness of the internal control of the enterprise from the perspective of the enterprise itse lf.The effectiveness of the internal control includes the effectivenes s of the design and execution of the internal control.During the co nstruction of the internal control,there needs to be an effective ins pection and supervision Mechanism.Through effective evaluation of the internal control system of the enterprise,the defects and proble ms of the internal control of the enterprise can be found,the comp any's internal governance level and risk prevention ability can be improved,help the enterprise to achieve the organizational goals,and better disclose internal control related information.Enhance the sym metry of corporate information and help external information users t o make better judgments on corporate conditions.This article uses a combination of qualitative and quantitative methods.First,it systematically sorted out the domestic and foreign internal control effectiveness related literature,clarified the relevant concepts of internal control effectiveness,analyzed the theoretical b asis of COSO internal control theory,principal-agent theory,etc.,co llected and studied relevant policies and regulations of internal contr ol in China;Secondly,taking D Insurance Company as an example,it describes the current status of the company's internal control an d discovers the main problems of the company's internal control;ag ain,based on the company's actual situation,the qualitative evaluati on indicators are selected from the five elements of internal control and the key financial indicators are used Quantitative evaluation in dex,constructing the evaluation index system of D insurance compa ny's internal control effectiveness,using analytic hierarchy process t o determine the weight assignment,and using fuzzy comprehensive evaluation method to determine the evaluation value of the built ind ex;finally,through the internal control of D insurance company Co mprehensive evaluation,it is found that the company's internal control is basically complete and effective,but there are still certain pro blems that need to be improved in time,so this paper proposes cor responding improvement suggestions for the company's main proble ms and provides reference value for other companies of the same t ype.