SYSTEM OF INTERNAL CONTROL AND AUDIT IN INSURANCE ORGANIZATIONS: PROBLEMS AND DEVELOPMENT PROSPECTS

The article studies the issues of organization of internal control systems as a form of realization of the risk function of insurance. The statistical data on the insurance services market are analyzed and the directions of the development of the internal control and audit system of insurance organi...

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Autores principales:	Julia Andreevna Nikithenko, Lyudmila Konstantinovna Vasyukova
Formato:	article
Lenguaje:	EN RU
Publicado:	Science and Innovation Center Publishing House 2019
Materias:	внутренний контроль и аудит страховой рынок конфликтно-компромиссная методология контрольная функция страхования риск-ориенторованный подход Law K Social Sciences H
Acceso en línea:	https://doaj.org/article/99ed092711464d5090848d27020d9c46
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spelling	oai:doaj.org-article:99ed092711464d5090848d27020d9c462021-12-02T18:23:06ZSYSTEM OF INTERNAL CONTROL AND AUDIT IN INSURANCE ORGANIZATIONS: PROBLEMS AND DEVELOPMENT PROSPECTS2070-756810.12731/2070-7568-2019-2-56-71https://doaj.org/article/99ed092711464d5090848d27020d9c462019-08-01T00:00:00Zhttp://journal-s.org/index.php/nk/article/view/12311https://doaj.org/toc/2070-7568The article studies the issues of organization of internal control systems as a form of realization of the risk function of insurance. The statistical data on the insurance services market are analyzed and the directions of the development of the internal control and audit system of insurance organizations are substantiated, its relationship with the state financial control of the financial stability of the subjects of the insurance business. We consider an automated system of internal financial control and audit, built on the principles of a risk-oriented approach in accordance with the standards of Solvency II, as a mechanism that facilitates the achievement of a local compromise in the relations of participants in insurance economic relations. In the course of the study, it was concluded that insurance companies need to implement an effective internal control system that would allow the insurance supervisory authorities to carry out a preventive identification of risks of loss of financial stability and solvency of insurance supervisors. Purpose – to develop a model of the system of internal control and audit of insurance companies in the system of state insurance supervision in accordance with the risk-based approach. Methodology: the article is prepared on the basis of Desk research, information is collected through qualitative methods of data collection, namely comparative analysis, factor analysis, formalized content analysis. Results: a model of the internal control and audit system based on the principles of risk-based supervision for the early diagnosis of risks of insurance companies. The scientific novelty of the research is the development of recommendations for improving the principles and methods of internal control and audit of the insurance company in the system of state insurance supervision, based on the principles of risk-oriented for the purpose of preventive risk diagnosis of the insurer. Practical implications it is advisable to apply the results of the subjects of insurance supervision, in particular insurance companies and insurance supervision bodies.Julia Andreevna NikithenkoLyudmila Konstantinovna VasyukovaScience and Innovation Center Publishing Housearticleвнутренний контроль и аудитстраховой рынокконфликтно-компромиссная методологияконтрольная функция страхованияриск-ориенторованный подходLawKSocial SciencesHENRUНаука Красноярья, Vol 8, Iss 2, Pp 56-71 (2019)
institution	DOAJ
collection	DOAJ
language	EN RU
topic	внутренний контроль и аудит страховой рынок конфликтно-компромиссная методология контрольная функция страхования риск-ориенторованный подход Law K Social Sciences H
spellingShingle	внутренний контроль и аудит страховой рынок конфликтно-компромиссная методология контрольная функция страхования риск-ориенторованный подход Law K Social Sciences H Julia Andreevna Nikithenko Lyudmila Konstantinovna Vasyukova SYSTEM OF INTERNAL CONTROL AND AUDIT IN INSURANCE ORGANIZATIONS: PROBLEMS AND DEVELOPMENT PROSPECTS
description	The article studies the issues of organization of internal control systems as a form of realization of the risk function of insurance. The statistical data on the insurance services market are analyzed and the directions of the development of the internal control and audit system of insurance organizations are substantiated, its relationship with the state financial control of the financial stability of the subjects of the insurance business. We consider an automated system of internal financial control and audit, built on the principles of a risk-oriented approach in accordance with the standards of Solvency II, as a mechanism that facilitates the achievement of a local compromise in the relations of participants in insurance economic relations. In the course of the study, it was concluded that insurance companies need to implement an effective internal control system that would allow the insurance supervisory authorities to carry out a preventive identification of risks of loss of financial stability and solvency of insurance supervisors. Purpose – to develop a model of the system of internal control and audit of insurance companies in the system of state insurance supervision in accordance with the risk-based approach. Methodology: the article is prepared on the basis of Desk research, information is collected through qualitative methods of data collection, namely comparative analysis, factor analysis, formalized content analysis. Results: a model of the internal control and audit system based on the principles of risk-based supervision for the early diagnosis of risks of insurance companies. The scientific novelty of the research is the development of recommendations for improving the principles and methods of internal control and audit of the insurance company in the system of state insurance supervision, based on the principles of risk-oriented for the purpose of preventive risk diagnosis of the insurer. Practical implications it is advisable to apply the results of the subjects of insurance supervision, in particular insurance companies and insurance supervision bodies.
format	article
author	Julia Andreevna Nikithenko Lyudmila Konstantinovna Vasyukova
author_facet	Julia Andreevna Nikithenko Lyudmila Konstantinovna Vasyukova
author_sort	Julia Andreevna Nikithenko
title	SYSTEM OF INTERNAL CONTROL AND AUDIT IN INSURANCE ORGANIZATIONS: PROBLEMS AND DEVELOPMENT PROSPECTS
title_short	SYSTEM OF INTERNAL CONTROL AND AUDIT IN INSURANCE ORGANIZATIONS: PROBLEMS AND DEVELOPMENT PROSPECTS
title_full	SYSTEM OF INTERNAL CONTROL AND AUDIT IN INSURANCE ORGANIZATIONS: PROBLEMS AND DEVELOPMENT PROSPECTS
title_fullStr	SYSTEM OF INTERNAL CONTROL AND AUDIT IN INSURANCE ORGANIZATIONS: PROBLEMS AND DEVELOPMENT PROSPECTS
title_full_unstemmed	SYSTEM OF INTERNAL CONTROL AND AUDIT IN INSURANCE ORGANIZATIONS: PROBLEMS AND DEVELOPMENT PROSPECTS
title_sort	system of internal control and audit in insurance organizations: problems and development prospects
publisher	Science and Innovation Center Publishing House
publishDate	2019
url	https://doaj.org/article/99ed092711464d5090848d27020d9c46
work_keys_str_mv	AT juliaandreevnanikithenko systemofinternalcontrolandauditininsuranceorganizationsproblemsanddevelopmentprospects AT lyudmilakonstantinovnavasyukova systemofinternalcontrolandauditininsuranceorganizationsproblemsanddevelopmentprospects
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SYSTEM OF INTERNAL CONTROL AND AUDIT IN INSURANCE ORGANIZATIONS: PROBLEMS AND DEVELOPMENT PROSPECTS

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