摘要
本文在介绍保险新时代特征和主要矛盾的基础上,着重分析了内部审计面临职责定位更高、任务更重、环境更复杂、期望更高、风险越大等新挑战,并在介绍新使命的基础上,从转变审计理念、创新审计技术、深化审计体制改革、提高队伍综合素质建设等方面提出实现使命的路径。
China has entered a new era,and the insurance industry is no exception.This article is based on the introduction of the characteristics and main contradictions of the new era of insurance,it emphatically analyzes the new challenges facing the internal audit,such as higher responsibility positioning,more task,more complex environment,higher expectation and greater risk,etc.And on the basis of the introduction of the new mission,the path to realize the mission.is proposed,i.e.to change the concept of audit,innovate the auditing technology,deepen the reform of the audit system and improve the construction of the style of the team.
出处
《保险职业学院学报》
2019年第1期46-49,共4页
Journal of Insurance Professional College
关键词
新时代
新使命
审计理念
审计体制
New era
New mission
Auditing notion
Auditing system