论文标题:风险管理审计在TA保险河南分公司的应用研究
The Risk Management Auditing Application Researched in TA Henna Insurance Company
论文作者
论文导师 张华伦,论文学位 硕士,论文专业 工商管理
论文单位 西安理工大学,点击次数 614,论文页数 93页File Size6555K
2007-09-01论文网 http://www.lw23.com/lunwen_1066952/
Insurance Company;;Risk Management Auditing;;Internal Audit;;Auditing Early Warning System
随着我国经济的高速持续增长，保险公司经营活动中的不确定性和不稳定性也相应增加，从而急剧加大了保险公司的经营风险。特别是我国加入WTO后，大量外资保险公司的进入，导致我国保险市场上竞争日趋激烈。本身保险企业属于高风险行业，其涉及风险种类之多，风险隐蔽性之强，风险造成企业损失之大是其他行业所不可比拟的。对保险企业而言，对风险控制与管理成为竞争成败的关键，因此，如何控制与防范经营风险已成为企业首要工作及研究的重点。 本文首先采用定性与定量分析相结合、理论研究与实证研究相结合的方法，从相关基础理论入手，在分析了目前TA保险河南分公司内部审计工作现状、存在问题的基础上，论述了引入先进的风险管理审计理论的迫切性。然后，通过系统的分析公司在经营过程中所面临的内、外环境风险和保险行业在风险控制方面的特殊性，在现代企业风险管理审计理念的指导下，创建了针对保险企业的风险管理审计体系模型(RAMASOI)。该模型中创新的将风险管理审计工作划分为风险预警系统和风险监控系统，通过这两系统的协同合作，实现了对企业经营风险进行全面、持续的预警和监测，帮助企业及时和有效发现并控制风险，最终达到完善企业管理体系的核心目的，为企业实现目标提供有力保证。最后，通过对该模型的运用，结合了TA保险河南分公司的实际情况，设计了具体的风险管理审计实施方案，其中明确了风险管理审计的内容、程序和方法。该方案在本保险公司内部成功实施后起到了很好的效果，成为本公司内部风险管理工作中非常重要的一环。 风险管理审计理论不同行业内有效应用是一个崭新而复杂的问题，本文仅就TA保险河南分公司提出了思路和方案，希望能对保险行业内其他公司风险管理审计工作的开展与研究有一定的借鉴意义。
With the fact that our country economy high speed continues increasing by, uncertainty and block of wood stability in insurance company business operations also acts in responses having enlarged the insurance company managing increase by , thereby rapid risk. After our country adds WTO especially, large amount of foreign capital insurance company entrance, leads to our country be sure that competition is day by day fierce on the marketplace. Self is sure that enterprise belongs to good risk industry, the person relates to more of risk kind, strong of risk conceal, that risk brings about big of enterprise loss is that are what other industries is not allowed to comparison. Controlling and administration to insurance enterprise , to risk already having become the key competing for success or failure"s , therefore , how to control and keep watch manage risk already becomes the first job of enterprise and the priority studying. The main body of a papers is adopt to determine the nature studying the basic theory studying the method being tied in wedlock each other , complying with a relevance with demonstration starting combining with reasoning with , each other with quantitative analysis first, urgency auditing theory in the advanced risk administration having discussed an introduction on the basis having analyzed current situation , have problem auditing a job at present in the inside of TA insurance Henan Branch Company. Have suggested that the risk administration specifically for insurance enterprise audits the system model and then, by systematic analysis company particularity controlling aspect in risk in inner, outside environment risk and insurance industry managing process what middle is confronted with, under direction auditing idea in modern enterprise risk administration, (RAMASOI). Have been a model"s turn to be hit by the fact that this lying systematic coordination works together that the risk administration audit job is divided for risk early warning system and risk monitor system, have come true to enterprise manage risk carry out all-round , sustained early warning and monitor, enterprise discovers help timely and effective and control risk, achieve the core perfecting enterprise administrative system purpose , provide forceful guarantee for enterprise realizes a target ultimately. Have passed applying to that model finally, have been tied in wedlock reality of TA insurance Henan Branch Company, have designed that the concrete risk administration audits an implementation plan, and have made clear that risk manages auditing concrete content, procedure and method among them. Be a scheme"s turn to be put into effect successfully in the inside of insurance company promising and budding have arrived at very good effect , have become one very important our company inside risk administration job middle ring. That the risk administration audits theory effective application controlling aspect in risk is that one is brand-new but complicated problem, the main body of a book are sure that the Henan Branch Company has brought forward the train of thought and the scheme, have hoped that search can help other insurance company .
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