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国际金融保险业集团化发展模式是当今发展的主流。中国人寿提出的打造国际顶级金融保险集团发展目标,将国际项级金融保险集团的特征概括为“实力雄厚、管治先进、制度健全、内控严密、技术领先、队伍一流、服务优良、品牌杰出、发展和谐”。这些特征是一个有机的整体,可以分为动因子系统和支持保障子系统,属于支持保障子系统的内部审计具有评估、反馈、建议的职能作用。在发展具有国际竞争力的保险控股(集团)公司过程中,内部审计可以发挥自身的独特作用。
The development mode of international financial and insurance conglomerates is the mainstream of today’s development. China Life proposes the goal of building the top financial insurance group in the world. It summarizes the characteristics of international-level financial insurance group as “strong, advanced management, sound system, strict internal control, advanced technology, first-class team, excellent service and outstanding brand , Develop harmony ”. These features are an organic whole that can be divided into a motivation system and a support assurance subsystem. The internal audit that is part of a support assurance subsystem has the function of evaluation, feedback, and recommendation. In the development of an internationally competitive insurance holding (group) company, internal audit can play its own unique role.