Internal Audit Research About Insurance Income And Expenditure Of Life Insurance Company Within Finance Shared Mode

With the rapid development of the insurance industry in recent years,the volume of companies has grown.In order to improve its' management efficiency,many insurance companies have chosen the finance shared model to seek breakthroughs,but it also brings challenges to the enterprise.As the main artery of insurance companies,insurance revenues and expenditures have always been the top priority of their daily audit work.Especially for the life insurance business with special business characteristics,it is more efficient to complete the insurance revenue and expenditure under the new model.The internal audit task will help the company to develop more in the long run.In view of this,this paper firstly summarizes the current situation of finance shared of insurance companies and the status of insurance revenue and expenditure,and points out the necessity and feasibility of carrying out insurance revenue and expenditure audit under the finance shared mode.Secondly,several domestic life insurance companies with industry representations were selected,from their finance shared personnel organization structure,finance shared system structure and function modules,insurance revenue and expenditure operation process under finance shared mode,and insurance receipt under finance shared mode.The status of auditing is analyzed from the shallower to the deeper,and the similarities and differences are summarized.In addition,the most advanced and malleable T life insurance company in the industry is selected as the case company,and the insurance income and expenditure audit under the current finance shared model is analyzed in detail,pointing out the current audit work.The problems in the system include the incompleteness of the information system auditing measures,the lack of correlation between the indicators of the auditing dimension,the lack of targeted reporting reports,the over-emphasis on the status quo of the audit analysis,and the difficulty in implementing the auditing and rectification.Under the finance shared mode,the process of insurance revenue and expenditure audit,the method of insurance revenue and expenditure audit under the finance shared mode,and the threeaspects of auditing institutions,try to put forward some operational optimization suggestions for the insurance revenue and expenditure audit work under the finance shared mode.In order to fir its internal demands,strengthen audit quality,and improve the internal audit level of the company's finance shared model to further promote.