摘要
内部审计通过客观、独立的确认和咨询活动,采取系统化、规范化的方法评价和改善组织的风险管理、控制和治理程序,以促使组织提高效能,实现经营目标和价值增值。目前,作为中国人寿保险股份有限公司风险管控四大防线之一的内部审计,已经扩展为融风险管理、公司治理和内部控制审查于一体的综合管理审计,实现了促进公司价值增值的新功能。北京区域审计中心作为其中的杰出代表,在改善公司运营与风险管控,促进公司提高综合经营能力和竞争能力、提升组织价值方面,积累了丰富的经验,发挥了重要的作用。本文着重介绍了其促进组织提升的经验和主要做法,探讨了内部审计促进组织价值提升的发展方向。
By means of objective and independent identification and consultancy, the internal audit is conducted to evaluate and improve the risk management, risk control and governance process of an organization in a systemic and normalized way so as to enhance its efficiency and realize its profit target and value enhancement. As one of the four defense lines of risk control in China Life Insurance Co. Ltd, the internal audit has been expanded to a comprehensive management audit which comprises risk management, corporate governance and internal control and realized the new function of value enhancement of company. The regional audit centre of Beijing is one of the excellent representatives, which has gained rich experience and played an important role in the promoting the company＇ s operating ability, competitiveness and value. This article puts emphasis on the experience and measures in promoting the organization improvement, and discusses the orientation of the internal audit in promoting the value growth of the organization.
出处
《保险职业学院学报》
2015年第1期62-66,共5页
Journal of Insurance Professional College
关键词
内部审计
提升价值
方向经验
Internal audit
Value enhancement
Orientation experience
