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近年来,各保险公司对信息技术的投入越来越大,信息化程度也越来越高,促进了保险公司经营管理水平的提高。但是,信息化进程中存在操作轨迹不可见、操作流程缺失、数据非法修改、生产系统故障、信息系统人为欺诈等各类风险。因此,迫切需要对信息系统进行审计,保证信息系统的可信度,促进保险公司内控体系的建设。
In recent years, various insurance companies have made greater and greater investments in information technology and their information technology has become more and more advanced, which has promoted the improvement of the management level of insurance companies. However, there are various risks in the process of informationization, such as invisible operation track, missing operation flow, illegal data modification, production system failure and information system artificial fraud. Therefore, there is an urgent need to audit the information system, ensure the credibility of the information system and promote the construction of the insurance company’s internal control system.