ОРГАНІЗАЦІЙНО-МЕТОДИЧНІ АСПЕКТИ ПОБУДОВИ СИСТЕМИ ВНУТРІШНЬОГО КОНТРОЛЮ ПІДПРИЄМСТВ СТРАХОВОЇ ДІЯЛЬНОСТІ

Abstract

The article examines the importance of internal control in the insurance sector and its impact on financial stability and customer confidence. Various approaches to the organization of internal control are considered, such as internal audit, control services and outsourcing. The effectiveness of these approaches and their influence on the financial indicators of insurance companies were studied. The results of the analysis confirm that the implementation of an effective internal control system contributes to ensuring financial stability and customer trust, which is critically important for the successful operation of insurance companies. The development and implementation of an effective system of internal control in insurance companies are key aspects of ensuring their stability and reliability in a constantly changing business environment. This system allows not only to minimize the risks of financial losses through effective management of resources and assets, but also ensures compliance with legal requirements and standards. Various methods were used in the research process, such as logical analysis for the evaluation of scientific works, an analytical approach for analyzing the costs and effectiveness of system implementation, as well as a graphic representation of the process of building a controlling system. Therefore, this article highlights the importance of internal control for insurance companies and provides recommendations for optimizing this process. The implementation of an effective internal control system can become a decisive factor for ensuring the sustainability and success of insurance companies in the modern competitive environment. This analysis points to the need for further research in this direction, in particular, the development of new methods of internal control, evaluation of their effectiveness, and the introduction of innovative approaches to the insurance business. Such studies can contribute to the further increase of competitiveness and stability of insurance companies in the conditions of constant changes in the market.