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保险公司内部稽核,是指保险公司内部的一种独立客观的监督和评价活动,它通过审查和评价经营活动及内部控制的适当性、合法性和有效性来促进组织目标的实现。在欧美保险市场比较发达的国家,内部稽核在公司经营管理中作用的发挥与公司最高管理层对其的重视程度及其在公司组织结构中的地位密切相关,因此科学合理的稽核模式,
Internal auditing of insurance companies refers to an independent and objective supervision and evaluation activity within insurance companies. It promotes the realization of organizational goals by examining and evaluating the appropriateness, legitimacy and effectiveness of business activities and internal controls. In countries with relatively developed insurance markets in Europe and the United States, the role played by internal auditing in the management of a company is closely related to the importance the company’s top management attaches to it and its position in the company’s organizational structure. Therefore, a scientific and reasonable auditing model,