本文選題：保險(xiǎn)公司 + 內(nèi)部審計(jì)　； 參考：《遼寧大學(xué)》2016年碩士論文

【摘要】：近年來,我國(guó)保險(xiǎn)市場(chǎng)得到了較快的發(fā)展,但也存在著一些不規(guī)范的經(jīng)營(yíng)行為,給公司帶來一定的經(jīng)營(yíng)風(fēng)險(xiǎn)。為了防范經(jīng)營(yíng)風(fēng)險(xiǎn),保險(xiǎn)公司應(yīng)該注重內(nèi)部控制,作為內(nèi)部監(jiān)督的重要環(huán)節(jié),內(nèi)部審計(jì)日漸受到人們的重視。內(nèi)部審計(jì)是一種客觀、獨(dú)立的監(jiān)督活動(dòng),同時(shí)也是一種評(píng)價(jià)活動(dòng),它發(fā)生在組織內(nèi)部,主要采用審查和評(píng)價(jià)經(jīng)營(yíng)活動(dòng)及內(nèi)部控制的適當(dāng)性、合法性和有效性來促進(jìn)組織目標(biāo)的實(shí)現(xiàn)。如果能建立一套獨(dú)立且行之有效的內(nèi)部審計(jì)體系,就可以實(shí)現(xiàn)對(duì)分支機(jī)構(gòu)的內(nèi)控關(guān)鍵控制程序?qū)嵤┲鲃?dòng)監(jiān)督,同時(shí)還能及時(shí)發(fā)現(xiàn)其內(nèi)控薄弱點(diǎn),這對(duì)保險(xiǎn)公司整體實(shí)現(xiàn)合規(guī)化發(fā)展、穩(wěn)健性經(jīng)營(yíng)至關(guān)重要。同時(shí),通過加強(qiáng)內(nèi)部審計(jì)監(jiān)管等手段,還可以實(shí)現(xiàn)對(duì)保險(xiǎn)公司分支機(jī)構(gòu)內(nèi)控水平準(zhǔn)確、客觀地評(píng)價(jià),也是保險(xiǎn)公司監(jiān)管部門建立風(fēng)險(xiǎn)防范長(zhǎng)效機(jī)制的關(guān)鍵所在。目前,保險(xiǎn)監(jiān)管難度日益增大,保險(xiǎn)監(jiān)管任務(wù)也變得越來越重,這就有必要借助內(nèi)部審計(jì)這一公司內(nèi)部監(jiān)督機(jī)制,來充分提高監(jiān)管效能,降低風(fēng)險(xiǎn)。RS保險(xiǎn)公司是根據(jù)《公司法》、《保險(xiǎn)法》于2003年6月30日在中國(guó)北京注冊(cè)成立,并于2003年12月17和18日及2007年1月9日分別在紐約和香港和上海三地上市的保險(xiǎn)公司。白2003年RS保險(xiǎn)有限公司成功進(jìn)行了股改和境外上市后,面臨多個(gè)國(guó)家和地區(qū)省份的多重監(jiān)管,公司的經(jīng)營(yíng)環(huán)境和監(jiān)管環(huán)境發(fā)生了重大變化。其內(nèi)部審計(jì)發(fā)展至今面臨和解決過諸多難題,在不斷發(fā)展與進(jìn)步的同時(shí),其內(nèi)部審計(jì)仍然存在問題和不足。本篇論文主要以內(nèi)部審計(jì)的理論慨況為基礎(chǔ),同時(shí)從理論的基礎(chǔ)上分析了內(nèi)部審計(jì)在集團(tuán)公司發(fā)展中的重要作用等,以RS保險(xiǎn)遼寧省分公司內(nèi)部審計(jì)為主線,結(jié)合其內(nèi)部審計(jì)機(jī)構(gòu)及人員配置,描述內(nèi)部審計(jì)實(shí)施現(xiàn)狀,以內(nèi)部控制和企業(yè)風(fēng)險(xiǎn)管理等相關(guān)聯(lián)內(nèi)容進(jìn)行輔助研究,通過對(duì)理論研究與實(shí)際案例相結(jié)合的方法,揭示RS保險(xiǎn)遼寧省分公司內(nèi)部審計(jì)目前存在的主要問題,詳細(xì)分析其存在的原因,據(jù)此提出解決問題的對(duì)策建議,以達(dá)到完善RS遼寧省分公司內(nèi)部審計(jì)的目的,同時(shí)對(duì)其他公司的內(nèi)部審計(jì)工作起到一定的借鑒作用,加快我國(guó)企業(yè)內(nèi)部審計(jì)的發(fā)展。
[Abstract]:In recent years, China's insurance market has been developing rapidly, but there are some non standard operating behaviors, which bring some business risks. In order to prevent the management risk, the insurance company should pay attention to internal control, as an important link of internal supervision, internal audit is getting more and more attention. Internal audit is a kind of objective. Independent supervision activities are also an evaluation activity. It occurs within the organization, mainly by reviewing and evaluating the appropriateness of operational activities and internal control, legitimacy and effectiveness to promote the realization of organizational goals. If a set of independent and effective internal audit systems can be established, the inside of the branch can be realized. At the same time, the control key control program can be supervised actively, and at the same time, it can find its internal control weakness in time. It is very important for the insurance company to realize the integrated development and the stability management. At the same time, through strengthening the internal audit supervision and so on, the internal control level of the insurance company branch machine can be accurately, objectively evaluated, and also the insurance company. The key to establishing the long-term mechanism of risk prevention by the regulatory authorities. At present, the difficulty of insurance supervision is increasing, and the insurance supervision task is becoming more and more heavy. It is necessary to use internal audit as an internal supervision mechanism to improve the efficiency of supervision. The risk reduction.RS insurance company is based on the company law, and the insurance law is 6 in 2003. The insurance company, registered in Beijing, China, on 30 December 2003, and listed in New York, Hongkong and Shanghai on 17 and 18 December 2003 and January 9, 2007 respectively. White 2003 Insurance Co., Ltd. successfully carried out the stock reform and overseas listing, and faced multiple supervision and supervision in many countries and regions, the operating environment and regulatory environment of the company. Great changes have taken place. The development of internal audit has faced and solved many difficult problems. At the same time, the internal audit still has problems and shortcomings. This paper mainly based on the theory of internal audit, and analyses the important work of internal audit in the development of the group company on the basis of theory. With the main line of the internal audit of the RS insurance company in Liaoning Province, this paper describes the implementation status of internal audit and the related contents of internal control and enterprise risk management in combination with its internal audit institutions and personnel configuration. Through the combination of theoretical research and actual case, it reveals the internal RS insurance branch of Liaoning province. The main problems existing in the audit at present, detailed analysis of the reasons for its existence, and accordingly put forward countermeasures and suggestions to solve the problems in order to achieve the purpose of improving the internal audit of the RS Liaoning branch. At the same time, it also plays a certain reference to the internal audit work of other companies and speeds up the development of internal audit in China's enterprises.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F239.45

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