Research On Internal Audit Of Personal Agency Insurance Business Of JiangXi Branch Of B Bank

With the construction of socialist market economy,the increasingly abundant material production and supply,people’s production and life have been greatly improved,and the preservation and appreciation of assets through investment and financial management has attracted wide attention.Insurance products with the property of break-even have also been welcomed by many customers.Commercial banks have also developed rapidly by using their own business outlets and signing insurance agency business agreements with insurance companies to sell approved insurance products to customers.On the one hand,it satisfies the convenience of customers in need to buy insurance products in familiar bank outlets.On the other hand,the bank also earns agency fees through the selling of approved insurance products,expanding the bank’s ability to serve its customers.However,with the development of insurance products business,a series of risk prevention and complaints are increasing.Therefore,how to standardize the selling behavior of commercial banks’ personal agency insurance business,strengthen the protection of consumers’ rights and interests,and promote the compliance and steady development of commercial banks’ personal agency insurance business has become an important issue to be studied and solved urgently.Therefore,it is of great practical significance and long-term significance to study it.Bank B is a national commercial bank,and the Jiangxi Branch of Bank B is a first-level branch under the jurisdiction of Bank B,which has the qualification of individual agent insurance business.Since 2018,the personal agency insurance business of Bank B Jiangxi Branch has made breakthrough progress,but the customer complaints are gradually increasing,exposing more and more risk problems.In the process of internal audit,the problems found in the personal agency insurance business audit also attracted the focus of the internal audit department of Bank B Jiangxi Branch.Internal audit,as an important internal control measure for commercial banks to strengthen business compliance inspection,discover problems,troubleshoot risks and realize the steady development of business,plays an important role in auditing the compliance of individual insurance business.Therefore,this thesis takes the personal agency insurance products of Jiangxi Branch of Bank B as the research object,combines the development status of the personal agency insurance business of Jiangxi Branch of Bank B,studies and analyzes the internal audit work of the personal agency insurance business of Jiangxi Branch of Bank B by using the case analysis method and relying on the internal control theory,risk management theory and fiduciary economic responsibility theory.Identify problems in the internal audit plan,audit inspection,audit report problem rectification process.At the same time,on the theoretical results of the internal audit research of the personal agent insurance business of our country,it analyzed the causes of the problems,and proposed countermeasures and suggestions to improve the development of the personal agent insurance business internal audit.Through the research on the internal audit of the personal agency insurance business of Bank B Jiangxi Branch,it is found that there are some problems in the internal audit plan,audit inspection,audit report and rectification effect of the personal agency insurance business of Bank B Jiangxi Branch.The study analyzed the causes of the problems one by one.It mainly includes: the development of audit plan is restricted,audit risk oriented and digitalization ability is weak,the professional and independent auditors are not strong,audit accountability rectification is not strict.According to the internal audit problems and causes of the personal agency insurance business of Bank B Jiangxi Branch,this thesis puts forward suggestions and improvement strategies to improve the internal audit of the personal agency insurance business of Bank B Jiangxi Branch,so as to further help the audit Department of Bank B Jiangxi Branch to improve the internal audit efficiency of the personal agency insurance business and achieve the audit objectives.Audit suggestions mainly include: optimizing the allocation of audit resources,speeding up the use of information tools,strengthening insurance training,introducing professional talents,strengthening audit accountability,and strict audit management.Through the research and exploration of the internal audit of personal agency insurance business in Jiangxi Branch of Bank B,this thesis provides a new perspective and method for improving the internal audit system of personal agency insurance business of commercial banks,and adds research materials.This thesis systematically expounds the personal agency insurance business of commercial banks,enrich the internal audit and risk management strategies of personal agency insurance business,and provides more theoretical support for the internal audit of personal agency insurance business of commercial banks.