论内部审计服务国际金融保险集团化发展——基于中国人寿打造国际顶级金融保险集团目标的思考

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 group company model is the mainstream today for international financial and insurance companies. China Life has also put forth the objective of growing into a world-class international financial and insurance group company, It summarized the characteristics of such a group as ＂strong capitalization, advanced governance, sound system, stringent internal control, state-of-art technology, first-class team, quality service, outstanding brand, and coordinated development＂. These characteristics are an organic whole, and can be categorized into nucleus motivity system and supporting sub-system. Internal auditing falls into the supporting sub-system. It has the functions of assessment, feedback and suggestion-making. Internal auditing can play a unique role in the company＇s aspiration of becoming a globally competitive financial and insurance group company.