P Insurance Company Internal Control Audit Risk Management Research

As one of the most effective means to guarantying the effective implementation and design of internal control auditing, internal control auditing has an very important role. Insurance company operates risk itself, and the internal control audit is more similar to the insurance company the fire hydrant of internal control, if the insurance company internal control audit risk is not well controlled, it will cause the insurance company internal control failure, and will cause a huge loss to insurance company. The research idea of this paper is that the insurance company internal control audit risk is the main line, analysis and build the audit risk model, and to optimize the insurance company internal control audit process, to achieve the objective of the insurance company internal control audit risk.At first, this paper's construction is from the insurance company internal control concepts and characteristics of audit risk, reviews the internal control, internal control audit, internal control audit risk, and then builds the theoretical foundation of the insurance company internal control audit risk.Secondly, using the case method, the method of combining the theory research and so on, this paper taking P insurance company as example, analyzed the internal control audit risk of the present situation and its reasons. And then on risk factors identification, audit risk model has been build, and the application of the model has been analyzed.Finally, based on the risk model as the guidance, P insurance company internal control audit process is optimized. In the implementation of internal control audit based on risk model, this paper take P insurance company as example, design the corresponding implementation form, which has strong operability.The research conclusion is that corresponding risk model shall be established, the insurance company internal control audit risk management shall be from the actual insurance company internal control. And then on the basis of the model, the internal control audit process shall be optimized, to achieve the purpose of control risk.