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中国保监会新近公布的《保险公司内部审计指引(试行)》构建起了保险公司内部审计框架,涵盖了保险公司内部审计的主要方面,是对《关于规范保险公司治理结构的指导意见》的重要补充。《指引》赋予内部审计工作的全部任务都与对公司的内部评估密不可分,对内部控制有效评估是内部审计的重要任务。为了切实发挥内部审计的作用,必须对内部控制有一个清晰的认识,并在开展内部控制评估中把握好目标、标准、原则、要素和程序等五个基本问题。
The recently published Internal Audit Guideline for Insurance Companies (for Trial Implementation) has established an internal audit framework for insurance companies that covers the major aspects of internal audit of insurance companies and is an important complement to the Guiding Opinions on Regulating the Governance Structure of Insurance Companies . All the tasks entrusted to the internal audit by the Guidelines are closely related to the internal assessment of the company. Effective assessment of internal control is an important task of internal audit. In order to effectively exert the function of internal audit, we must have a clear understanding of internal control and grasp five basic issues such as goals, standards, principles, elements and procedures in conducting internal control assessment.