Analysis On Problems Of Internal Audit In T Insurance Group Under Financial Sharing

With the transformation and upgrading of big data,cloud computing,mobile technology,artificial intelligence and other new technologies,new era requirements are put forward for financial management.It is the general trend to realize real-time financial management,digital transformation of financial management,and integration of industry and finance.Therefore,financial sharing service model is favored by more and more enterprise groups.As a new type of financial management mode,financial sharing service mode is that enterprises reengineer and standardize the repetitive and easily standardized businesses within the group,and concentrate them into one business unit for processing,and centralize the basic functions of financial bookkeeping and accounting management to the sharing center for unified management,so as to provide high-quality and low cost business orders to each business unit Yuan provides standardized services to achieve scale effect,so as to reduce costs,reduce repeated investment and inefficiency in the construction of financial functions,and ensure the quality and consistency of these functions.Like many new things,there are many imperfections in the financial sharing mode,which makes the internal audit,as the key point of enterprise risk control,face new problems and challenges.The internal audit department must adapt to the financial sharing mode as soon as possible,combine its own business,deeply study potential risks,actively explore solutions,put forward reasonable suggestions,and control audit risks At the same time,promote the continuous improvement of financial sharing service mode,promote the internal audit work to a new level,and promote the sustainable development of enterprises.In view of this,this paper discusses the related issues of internal audit under the Financial Sharing Mode in the form of literature research,case analysis and normative analysis.From the theoretical research on the development of internal audit function and how to improve the internal audit function under the financial sharing mode to the problems faced by the case company under the financial sharing mode,following the normative thinking of "putting forward problems,analyzing problems and solving problems",this paper analyzes the causes of the internal audit problems of the case company,and puts forward optimization strategies.First of all,based on the function of internal audit under Financial sharing mode,this paper expounds the characteristics,main contents and implementation process of internal audit under Financial sharing mode,and analyzes the impact of Financial Sharing Mode on internal audit.Secondly,it introduces the construction of T Insurance Group's Financial Sharing Center,the organizational structure,the setting,configuration of internal audit departments and the implementation of internal audit.Moreover,according to the current situation of internal audit implementation of T insurance group,we find the main problems,which are mainly reflected in four aspects: low efficiency of audit work,excessive dependence on previous audit experience,increased audit risk,and poor transformation and rectification effect of audit results.Based on the analysis of the existing problems,the reasons are as follows: the development of internal audit lags behind the transformation of financial accounting mode,the lack of new internal audit professionals,the multiple risks of internal audit caused by digitalization and the relative lag of internal audit management level.On this basis,combined with the actual situation of the company,this paper puts forward the following optimization strategies for the problems of internal audit under the financial sharing mode of T insurance group: taking advantage of the situation,improving the efficiency of internal audit,putting people first,strengthening the construction of new talent team,taking precautions,establishing the early warning mechanism of safety risk and based on the overall situation,improving the management level of internal audit.Finally,through the comprehensive analysis of theoretical research and case companies,we share the following three inspirations: information technology is an important platform to improve internal audit,composite talents are the core driving force for the development of internal audit,and updating the concept of internal audit is the continuous driving force to improve the value-added ability of internal audit.