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保险公司业务的快速发展和管理方式的全方位战略转型使得内审部门审计监督的领域和对象越来越广泛,但是由于审计资源的有限,采用全面铺开的审计方式达不到理想效果,保险公司内审部门必须更新理念,创新审计方式,集中力量,关注公司主要风险和风险管理相对薄弱的单位,增强内审工作在监督、评价之外的风险管理咨询功能。以风险防范为核心的审计新理念,“监督前移,防范风险”的工作思路,“风险一控制一目标”的审计路线能够促使内审工作在有的放矢地关注最需要审计的经营单位和业务领域的同时,提高评价和改善公司风险管理、控制和治理过程的服务水平。
The rapid development of insurance business and the omni-directional strategic transformation of management methods make the field and object of audit supervision of internal audit department more and more widespread. However, due to the limited audit resources, the comprehensive audit method can not achieve the desired result. Insurance The internal audit department must update its philosophy, innovate the audit mode, concentrate its efforts and pay attention to the units with the main risks and the relatively weak risk management of the Company, and enhance the risk management consulting function of the internal audit work beyond supervision and evaluation. The new concept of auditing with risk prevention as the core, the working mentality of “monitoring the advance and guarding against risks”, and the audit route of “risk one control and one goal” can motivate the internal auditing work to focus on the auditing which is most in need of auditing Units and business areas at the same time improve the evaluation and improve the company’s risk management, control and governance process of service level.