【作者】 陈瑶；

【导师】 王善平；

【作者基本信息】 湖南大学 ， 会计学， 2008， 硕士

【摘要】 近年来,特别是十六大以来,我国财产保险市场得到了较快较好的发展,但也存在着一些不规范的经营行为,给公司增加一定的经营风险,保险市场的一些问题很大程度上与保险公司内控不严、内部审计体制不健全直接相关。各保险公司如建立起有效的内部审计体系,保险市场的违规行为将大大减少。PICC贵州省分公司作为贵州省财产保险行业的排头兵,应在发展过程中做好自身规范行为,发挥内部审计作用,有效地防范经营风险,增加公司价值,促进公司稳健经营和健康发展。本文首先对商业保险公司内部审计制度存在的问题进行了评析,接着对PICC贵州省分公司内部审计制度进行了研究,研究发现,PICC贵州省分公司内部审计在内部审计模式和机制上存在问题,最后,本文对已有研究成果进行分析,在突出内部审计监督职能的基础上,兼顾其评价与控制职能,在研究PICC贵州省分公司内部审计的问题及对策时,着重阐述加强其独立性的改进方法,以及转换机制应采取的措施,特别是参与保险风险管理的措施,探索内部审计评价的职能、原则、标准及技术方法,以构建PICC贵州省分公司内部审计评价理论与技术的框架体系。在些基础上,提出PICC贵州省分公司内部审计改进的建议:建立一套符合工作需要的内部审计制度;解决审计部门的定位问题;建立监督、评价和建议一体化审计职能体系;建立一套完整的内部控制评价体系;搭建一个实用高效的审计信息平台;更新审计技术和方法;建设一支高素质的内部审计队伍。更多还原

【Abstract】 Since recent years, specially 16 big, our country property insurance market obtained quickly the good development, but also has some not standard management behavior, increases certain management risk for the company, safe market some questions to a great extent control from the inside not strictly, internal audit system not perfect direct correlation with the insurance company. Each insurance company like establishes the effective internal audit system, the safe market contrary behavior greatly will reduce. The PICC Guizhou Province subsidiary company took Guizhou Province property insurance profession the platoon guide, should complete own standard behavior in the developing process, plays internal audit role, guards against the management risk effectively, the increase company value, the promotion company steady management and the healthy development.This article first has carried on the evaluation to the commercial insurance company interior auditing system existence question, then conducted the research to the PICC Guizhou Province subsidiary company interior auditing system, the research had discovered, the PICC Guizhou Province subsidiary company interior audit had the problem in the internal audit pattern and the mechanism, finally, this article to had the research results to carry on the analysis, in the prominent internal audit surveillance function foundation, gave dual attention to its appraisal and the control function, when studied the PICC Guizhou Province subsidiary company interior audit the question and the countermeasure, elaborated emphatically strengthened its independent improvement method, as well as the transformation mechanism should adopt the measure, specially participated in the insurance risk management the measure, explored internal audit appraisal the function, The principle, the standard and the technical method, construct the PICC Guizhou Province subsidiary company interior audit appraisal theory and the technical frame system. In a foundation, puts forward the PICC Guizhou Province subsidiary company interior audit improvement proposal: Establishes a set to conform to the job requirement internal auditing system; Solution auditing department’s localization question; Establishment surveillance, appraisal and suggestion integration audit function system; Establishes a set of complete internal control appraisal system; Builds a practical highly effective audit information platform; Renewal audit technology and method; Constructs a high quality internal audit troop.更多还原