The Professional Competence Of Internal Auditors Of Insurance Companies

The development of an enterprise operation is closely related to its strict internal control,and as an important part of internal control,internal audit plays an important role in the enterprise.As the staff of the internal audit activity,internal audit personnel's professional competence can meet the requirements of occupations and trades,are important prerequisites for internal audit departments operation.At present,China is still in the environment of traditional auditing,that is dominated by financial risk audit.Along with changes in the environment,in particular the international trend of audit from financial risk-oriented audit into management consulting integrated audit,China also facing the transformation test.In the financial and insurance industries,the country is more strict to the requirement of internal audit.In this context,to explore what staffs and which specific requirements are the enterprise would need that is helpful on our countrys' university curriculum offered.Meanwhile,colleges and universities can also be teaching of person of outstanding ability which cultivate enterprise really need talent.This essay used the literature research,comparative research,questionnaire survey and case study method.In reference to the basis of predecessors' research on internal audit personnel professional competence as T insurance company a case study that combined with field investigation and questionnaire,analyze their needs on T insurance company internal auditors professional competence situation.Then concluded that the require of internal auditors what kind of quality need to have,provide a reference for course construction in colleges and universities.