Internal control and audit of insurance organizations in the system of insurance supervision of the Russian Federation

Научное издание / монография

Выпущено ООО Издательство «Креативная экономика»

Indexed in Russian Science Citation Index: https://elibrary.ru/item.asp?id=40640724

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Книга в каталоге РГБ: https://search.rsl.ru/ru/record/01010106395

Рецензенты:
Останин В.А. - д-р экон. наук, профессор кафедры экономической теории Владивостокского филиала ГКОУ ВПО «Российская таможенная академия»
Слугин О.В. - канд. экон. наук, руководитель Департамента оценки ООО «Дальаудит» г. Владивостока

Abstract:
The monograph is devoted to the urgent issues of the organization of interaction between internal control and audit systems of insurance organizations and the insurance supervision system in order to early detect the symptoms of crisis development in the insurance company. The paper studies conceptual foundations of the formation of the system of internal control and audit of insurance organizations in modern conditions, summarizes foreign experience and the Russian practice of creating a risk-based system of internal control and audit in the system of insurance supervision of the activities of insurance entities. We suggest methodological tools for the formation of a system of internal control and audit of insurance organizations. The monograph describes the model of internal control and audit of the insurer in the state insurance supervision system, created based on Solvency II principles. We propose prudential standards for risk assessment in the system of state financial control and audit of solvency of subjects of the Russian insurance market. We formulate the main directions for improving state supervision and internal financial control of the solvency of Russian companies based on a prudential approach. The book is intended experts working in the system of insurance supervision, in insurance companies, teachers, students, undergraduates of higher educational institutions studying issues of state regulation and financial control of the activities of insurance market entities.

Keywords: internal control and audit, insurance supervision, risk-based approach, prudential standards, solvency of the insurance organization, insurance control function, insurance market

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