保险公司风险导向内部审计现状与完善建议
The present situation of risk-oriented internal audit of insurance companies and suggestions for improvement
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| DOI |
10.12208/j.jmba.20250003 |
| 刊名 |
Journal of Modern Business Administration
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| 年，卷(期) |
2025, 5(1) |
| 作者 |
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| 作者单位 |
南京审计大学 江苏南京
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| 摘要 |
我国保险行业近年稳步发展，但与发达国家相比仍处于初级阶段，存在发展不均衡、风险复杂化等问题，对险企风控及内部审计提出更高要求。本文以A公司为例，分析其风险导向内部审计的流程及现状，揭示主要问题：审计部门独立性不足、技术手段落后、人才匮乏、质量评估体系不完善等。基于此提出针对性改进建议，以提升A公司审计水平，并为同业提供参考。
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| Abstract |
Chinas insurance industry has steadily developed in recent years, but it is still in the early stage compared with developed countries, and there are issues such as uneven development and complex risks, which place higher requirements on risk management and internal auditing of insurance companies. This article uses Company A as an example to analyze the process and current status of its risk-oriented internal audit, and reveals the main problems: insufficient independence of the audit department, inadequate technical means, lack of talent, and inadequate quality evaluation system. Based on this, some suggestions are put forward to improve the audit level of A company and provide reference for the industry.
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| 关键词 |
保险公司；风险导向；内部审计
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| KeyWord |
Insurance company; Risk-oriented; Internal audit
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| 基金项目 |
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| 页码 |
8-13 |
高远宜*.
保险公司风险导向内部审计现状与完善建议 [J].
现代工商管理.
2025; 5; (1).
8 - 13.