论寿险公司防范舞弊风险

在不规范的市场竞争环境中，寿险公司造假及管理舞弊盛行。对于舞弊的防范与检查是公司治理的重要课题。按实施主体划分，寿险公司的舞弊有高层管理人员舞弊、员工舞弊、保险代理人舞弊三种类型。舞弊行为的形成有三方面环境特征，包括压力、机会和缺乏忠诚度，审计人员应从这三个方面关注舞弊风险。寿险公司舞弊防范的对策及舞弊审计的技术策略主要有：树立以效益为中心、规范经营、诚信服务为指导原则的经营理念，化解“压力”影响；构建完善有效的内部控制体系，有效降低舞弊发生的“机会”；加强企业文化建设和员工教育，提高员工对企业的“忠诚度”。

Forgery and management fraud of life insurers tend to go rampant in an irregular market environment. Prevention and inspection of frauds are one of the key themes of corporate governance. Life insurer frauds can be categorized into senior management fraud, employee fraud and insurance agent fraud in terms of the executer. And there axe three kinds of environment features that tend to give rise to fraudulent activities, namely pressure, opportunity and lack of loyalty. Auditing personnel should try to detect frauds from these three external factors. Technical measures targeted at fraud prevention and fraud auditing by life insurers are as follows： establishing an operational concept characterized by profit orientation, standardized operation and creditworthy services, reducing the ＂pressure＂ impact, setting up complete and effective internal control system to decrease the ＂opportunity＂ for committing fraud, and enhancing corporate culture construction and employee education to strengthen employee loyalty.