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论文编号：	13304
作者编号：	2320190588
上传时间：	2022/6/10 15:42:24
中文题目：	B保险公司内部审计信息化需求分析及功能设计研究
英文题目：	Research on demand analysis and function design of internal audit informatization in B insurance company
指导老师：	李凯
中文关键字：	保险;内部审计;信息化;需求
英文关键字：	Insurance;Internal audit;Promotion of information technology;Demand
中文摘要：	在互联网经济突飞猛进的今天，各种信息汇集成大数据，审计环境已发生了巨大的变化，主要体现在数据海量化、控制系统化、风险隐蔽化等方面，这些变化使得传统的审计手段、审计技术无法实现风险覆盖的全面性和及时性，必须创新内部审计工作模式。近年以来，审计信息化方面的工作受到国家和社会层面的广泛关注。国务院和银保监会也陆续发文提出要加快推进审计信息化，要求各保险机构应逐渐建立和完善非现场内部审计方面的管理、操作、监测等审计信息系统，鼓励各保险机构创新和探索内部审计技术方法，使得内部审计在信息化水平和审计工作效率方面有所提升。B保险公司是一家中小型全国性财产保险公司，已开发使用的IT应用系统众多，整体信息化建设处于快速发展阶段，而公司尚未建立内部审计管理信息系统，内部审计信息化程度不能满足内外部要求，影响了作为第三道防线的内部审计工作相关功能的发挥。 内部审计作为企业第三道防线，实现信息化的时间比较晚，审计信息化研究当前仍是诸多国内外学者关注的热点，本文在国内外审计信息化的相关研究和行业实践基础上，提出了审计信息化以及相关系统平台的建设是提升内部审计管理质效重要手段的观点，总结出了审计信息化的一种定义，在一定程度上补充了内部审计信息化相关领域的成果，具有一定的理论价值。同时，B保险公司正在开展数字化审计平台项目，本论文相关研究成果在一定程度上可以对该项目未来的建设进行指导，所以具有一定的实践意义。 本文以B保险公司内部审计工作为研究对象，分析和总结出内部审计管理工作中存在的四大类问题，并针对这些问题提出了审计信息化相关需求。首先对审计信息化平台系统建设的必要性和定位进行了阐述，提出了系统用户和权限管理需求、内部审计项目和问题整改的信息化管理需求，总体上需实现审计管理工作由线下作业向线上作业的重大转变。然后又提出了内部审计数据需求，强调了企业数据标准化和数据安全的重要性。最后是内部审计综合管理需求，实现地市级审计工作、内外部审计牵头工作和审计档案的信息化管理。在提出审计信息化需求的同时，对相关流程进行了优化重构，以便更好的适应信息化过程。在综合考虑公司现有技术水平、信息科技发展规划和审计工作实际需要的基础上，利用信息系统原型开发法，提出了内部审计信息化平台的架构设计和功能设计方案，并建议采用“外部开发为主，自行开发为辅”的方式开展本项目的建设。最后提出强化审计信息化顶层设计、加强数据治理和信息科技投入、提升审计人员信息技术技能水平三大保障措施，以便项目能够顺利实施并在建成后效用得到最大发挥。 本文通过对相关文献的查阅和行业实践的调研，并在对B保险公司审计管理工作中存在的问题进行分析后，总结出审计信息系统的建设是实现审计信息化的必经之路和重要支柱，提出了一套高可用、可扩展、可复用、低成本的审计信息化平台建设方案，期望以本文提出的相关需求和功能为基础，指导该公司完成审计信息化建设，也希望能被其它同业保险公司借鉴参考。
英文摘要：	With the rapid development of Internet economy, all kinds of information are collected and integrated into big data, and the audit environment has undergone great changes, mainly reflected in the massive data, systematic control, risk concealment and so on. These changes make the traditional audit means and audit technology unable to achieve the comprehensiveness and timeliness of risk coverage. We must innovate the internal audit work mode. In recent years, the work of audit informatization has attracted extensive attention from the national and social levels. The State Council and the China Banking and Insurance Regulatory Commission have also successively issued documents to speed up the promotion of audit informatization, requiring insurance institutions to gradually establish and improve the management, operation, monitoring and other audit information systems of off-site internal audit, and encourage insurance institutions to innovate and explore internal audit technology and methods, so as to improve the informatization level and audit efficiency of internal audit. B insurance company is a small and medium-sized national property insurance company. It has developed and used many IT application systems, and the overall information construction is in the stage of rapid development. However, the company has not established an internal audit management information system, and the information level of internal audit can not meet the internal and external requirements, which affects the exertion of the relevant functions of internal audit as the third line of defense. As the third line of defense of enterprises, the time of realizing informatization is relatively late, and the research on audit informatization is still the focus of many scholars at home and abroad. Based on the relevant research and industry practice of audit informatization at home and abroad, this thesis puts forward the view that the construction of audit informatization and related system platform is an important means to improve the quality and efficiency of internal audit management, and summarizes a definition of audit informatization, To a certain extent, it complements the achievements in the field of internal audit informatization, and has a certain theoretical value. At the same time, B insurance company is carrying out the digital audit platform project. The relevant research results of this thesis can guide the future construction of the project to a certain extent, so it has certain practical significance. Taking the internal audit of B insurance company as the research object, this thesis analyzes and summarizes the four kinds of problems existing in the internal audit management, and puts forward the relevant needs of audit informatization. Firstly, it expounds the necessity and positioning of the construction of the audit information platform system, and puts forward the requirements of system users and authority management, the information management requirements of internal audit projects and problem rectification. On the whole, it is necessary to realize the significant transformation of audit management from offline operation to online operation. Then it puts forward the demand for internal audit data, and emphasizes the importance of enterprise data standardization and data security. Finally, it is the demand for comprehensive management of internal audit to realize the information management of prefecture and municipal audit work, internal and external audit lead work and audit archives. While putting forward the needs of audit informatization, the relevant processes are optimized and reconstructed in order to better adapt to the informatization process. Based on the comprehensive consideration of the company's existing technical level, information technology development planning and the actual needs of the audit work, using the information system prototype development method, this thesis puts forward the architecture design and function design scheme of the internal audit information platform, and suggests to carry out the construction of the project in the way of "external development first, supplemented by self-development". Finally, three safeguard measures are proposed to strengthen the top-level design of audit informatization, strengthen data governance and information technology investment, and improve the information technology skills of auditors, so that the project can be implemented smoothly and give full play to its effectiveness after completion. This thesis summarizes that the construction of audit information system is the only way and important pillar to realize audit informatization, and puts forward a set of construction scheme of audit informatization platform with high availability, scalability, reusability and low cost. It is expected to be based on the relevant requirements and functions put forward in this thesis, Guide the company to complete the audit information construction, and hope to be used for reference by other peer insurance companies.
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