浅谈保险公司内部审计人员评价考核体系的构建  

Discussion on Constructing of the Evaluation and Assessment System of Internal Auditors in Insurance Companies

作　　者：左艳燕 ZUO Yanyan

机构地区：[1]中国人寿财产保险股份有限公司安徽省分公司,安徽合肥232001

出　　处：《保险职业学院学报》2024年第1期47-52,共6页Journal of Insurance Professional College

摘　　要：根据监管部门和公司高质量发展的要求,保险公司对内部审计人员能力建设越来越重视,期望和要求也越来越高。但保险公司对内部审计人员的评价考核制度不够健全,考核体系也不够完善,无法调动内部审计人员工作积极性。本文通过分析当前保险公司内部审计人员考核体系现状及存在的问题,综合“结果论”“过程论”“能力论”三大理论,引入平衡记分卡工具,构建了保险公司内部审计人员评价考核体系,并论述了构建原则、构建方法、考核指标、考核流程与实施、考核结果运用等方面的具体内容,最后提出保障措施以确保评价考核体系顺利实施。According to the requirements of regulatory authorities and high-quality development of the company,insurance companies are paying increasing attention to the capacity building of internal auditors,and their expectations and requirements are also increasing.However,the evaluation and assessment system for internal auditors by insurance companies is not sound enough,and the assessment system is not perfect enough to mobilize the enthusiasm of internal auditors.This article analyzes the current situation and existing problems of the internal audit personnel assessment system in insurance companies,integrates the three major theories of"Outcome Theory","Process Theory",and"Ability Theory",introduces the balanced scorecard tool,and constructs an internal audit personnel evaluation and assessment system for insurance companies.It also discusses the specific content of construction principles,construction methods,assessment indicators,assessment process and implementation,and application of assessment results.Finally,it proposes safeguard measures to ensure the smooth implementation of the evaluation and assessment system.

关 键 词：保险公司 内部审计人员 评价考核体系 

分 类 号：F840.328[经济管理—保险]