Abstract
Current situation of the economy for the insurance business is characterized not only by a high level of income, but also by a high level of competition in the industry. The article defines the feasibility of developing and implementing an internal control system for modern insurance companies. Internal control of the insurance company is related to internal audit and insurance management. These concepts at the current stage of development of ICS insurance companies are not clearly separated. The paper considers the features of the regulatory and legal regulation of the internal control system, analyzes the main provisions of the Concept of the internal control system of insurance companies. The author defines the algorithm of internal control system formation, features and requirements to the system in insurance companies. Particular attention should be paid to control actions that determine the specifics of business processes when creating insurance company ICS. Due to well-chosen control actions, it is possible to increase the efficiency of both the individual business process and the insurance company as a whole.
Highlights
A B S TR A CT Current situation of the economy for the insurance business is characterized by a high level of income, and by a high level of competition in the industry
Internal control of the insurance company is related to internal audit and insurance management
The author defines the algorithm of internal control system formation, features and requirements to the system in insurance companies
Summary
А Н Н ОТА Ц И Я В современных условиях функционирования экономики для страхового бизнеса характерно не только получение высокого уровня доходов, но и высокий уровень конкуренции в данной отрасли. В статье определена целесообразность разработки и внедрения системы внутреннего контроля для отечественных страховых компаний. В работе рассмотрены особенности нормативно-правового регулирования системы внутреннего контроля страховых компаний, проанализированы основные положения Концепции системы внутреннего контроля страховых организаций (далее — СВК). Автором определен алгоритм формирования системы внутреннего контроля, особенности и требования к системе в страховых компаниях. Особое внимание при создании СВК необходимо уделить контрольным действиям, которые определяют специфику бизнес-процессов. За счет грамотно подобранных контрольных действий возможно повысить эффективность как отдельного бизнес-процесса, так и страховой компании в целом. Ключевые слова: страхование; страховые компании; система внутреннего контроля; алгоритм формирования; риски.
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