论新常态下寿险公司内部审计的新作用  

On the New Function of the Internal Audit in Life Insurance Companies under the New Normal

作　　者：司源[1] 

机构地区：[1]中国人寿保险股份有限公司北京区域审计中心,北京100033

出　　处：《保险职业学院学报》2016年第6期20-24,共5页Journal of Insurance Professional College

摘　　要：作为我国金融经济的重要组成部分,寿险业在新常态下,将呈现新发展趋势、新业务特征、新运行规律,新需求增长点。随之而来的是,寿险业风险因素也更加错综复杂,风险形成更加隐蔽、风险传递更加快速、风险爆发更加突然。作为寿险公司风险治理最后一道防线的内部审计,需要把握寿险业经济发展新常态,加强审计监督与服务,助力公司改革创新、稳中求进、转型升级、提质增效。As an important part of the financial economy in the country, life insurance industry is to show new developing trend, new business features, new running rules and new growing points under situation of the new norm. Consequently the risk hazards of life insurance will be more complex, the formarion of risks being more hidden, the transmitting of risks more rapid and the burst of risk more sudden. The internal audit, as the final defense of the risk control in the life companies, should have a grasp of the new norm of life insurance development, enhancing the audit supervision and service, so as to help in promoting the companies＇ reform and innovation, advancing steadily and improving the quality and efficiency as well.

关 键 词：寿险新常态 内部审计新作用 保障措施 

分 类 号：F840.6[经济管理—保险]