Study On Optimization For Performance Appraisal Of Internal Auditor In Insurance Company

With the increasingly fierce competition in the insurance market,there is an increasing need for the insurance companies to improve their managing structures,which play a positive role for the internal audit in improving risk management and the managing structure,strengthening internal control,enhancing the value of the development of enterprises.Therefore,more and more attention is paid to it by the theoretical and practical communities.However,the internal audit staff is still at a lower level in improving the efficiency and assessment of the development of standards related research.Based on this reality,this thesis makes an in-depth analysis of the existing research results.Through the optimization of the performance appraisal of the internal auditors of China Insurance Company,we strive to establish a scientific,objective,systematic and practical performance appraisal for the internal audit practitioners of the insurance industry.This thesis first introduces the research status of internal auditors’ performance appraisal home and abroad.Then this thesis turns to review the basic concepts,functions and characteristics of internal auditors’ performance appraisal,and expounds the basic theories and merits and demerits of performance appraisal.This thesis analyzes the current situation of the internal auditors of China Insurance Company by analyzing data from the China Insurance Company,and analyzing the existing performance evaluation of the internal auditors of the China Insurance Company through questionnaires and individual interviews,and accordingly points out the weakness and its reasons.Combined with the actual situation of the China Insurance Company,a variety of classic performance appraisal theory(target management performance appraisal theory,key performance indicators assessment theory,balanced scorecard theory and 360 degree performance evaluation theory)are adopted and integrated.Besides,its advantages are fully made use of,while the shortcomings are given up.This thesis also has designed a performance appraisal scheme combined the audit project daily assessment with audit staff year-end assessment.The core assessment,its frequency and process are clarified.Moreover,results of the feedback,complaints and applications are also introduced.At the end of this thesis,the author puts forward the expected target and the safeguard measures for the implementation of the performance evaluation of the internal auditors of the China Insurance Company.Through optimizing of the internal audit staff performance evaluation and mobilizing the enthusiasm of the internal audit staff to stimulate work enthusiasm and creativity,a good working and performance appraisal atmosphere will come into being.This thesis provides a relatively valuable performance appraisal scheme for the internal audit department of the insurance company,and provides a new idea for the performance appraisal of the internal auditors.