Research On Internal Audit Optimization Of Ping An Insurance Group Under Financial Sharing Mode

With the development of information technology,especially big data technology,the new era has put forward higher requirements for the financial management level of enterprises,and the insurance industry is no exception.With many insurers expanding,the market is under increasing pressure.In order to achieve sustainable development,improve management efficiency and cope with market regulatory pressure,more and more insurance companies begin to explore new financial management direction by adopting financial sharing service mode.The adoption of financial sharing service mode can help enterprise managers save more time and resources to focus on their core tasks,promote business development,and promote the transformation of traditional financial management system to modern financial management mode.However,as the practice of this mode in China is still in the exploratory stage,there are still some difficult problems to solve,which to some extent causes difficulties for the normal operation of the company’s internal audit work.The function of the audit department is to control the relevant risks in the company’s operation as much as possible,discover and solve the problems encountered in the implementation of the company’s financial sharing mode as soon as possible,incorporate the audit work into the financial sharing mode as soon as possible,and enhance the company’s anti-risk ability.At the same time,it should actively explore new schemes,effectively avoid and manage possible operational risks,provide valuable suggestions for the company,promote the iteration and optimization of internal audit work in the company’s financial management mode,and promote the development of the company’s business to a higher level.This paper takes the insurance industry as the background,mainly through literature research method and case analysis method,discusses the impact of the implementation of financial sharing mode on the internal audit work.Based on economies of scale theory,synergy theory and system integration theory,this paper discusses the characteristics of internal audit work under the financial sharing mode after classifying the financial sharing mode and internal audit.This paper mainly studies the problems and difficulties encountered in Ping An Insurance Group’s internal audit work under the mode of financial sharing:internal audit personnel have incomplete cognition of the mode of financial sharing,the audit cost under the mode of financial sharing is significantly higher than that of ordinary audit,the risk management level of internal audit is low,and the platform is not fully used for internal audit informatization.After a detailed analysis of the problems existing in the enterprise,the paper further analyzes and summarizes the causes of the problems,explores how to combine the internal audit work of Ping An Insurance Group with the financial sharing mode,so as to maximize the improvement of the work level of the internal audit department,and finally puts forward the following strategies:Optimize the internal audit talent team based on the financial sharing mode,optimize the internal audit method under the financial sharing mode,optimize the internal audit process under the financial sharing mode,innovate the internal audit method under the financial sharing mode to reduce the risks of the group and the company’s business,so as to achieve the improvement of enterprise operation efficiency.It provides reference for Ping An Insurance Group to conduct internal audit more efficiently under the mode of financial sharing.