| Summary: | 碩士 === 淡江大學 === 保險學系保險經營碩士在職專班 === 99 === Global or international financial institutions had committed malpractices continuously since the intentionally overstating profits US$600 million by Enron Energy Group in 2001. The outbreak of sub-prime crisis in 2008 had not only devastated the finance and insurance industry but also caused a financial crisis worldwide with a global recession result. Apparently, there are remains room for the improvement of internal control and auditing by all enterprises in most countrys.The purpose of this study is to explore the establishment and focuses of internal control and auditing system for the non-life insurance industry. This paper is also to collect the questions and find the solutions while implementing internal control and auditing. This study analyzes the advantages and disadvantages of the internal control and auditing system implemented by non-life insurance industry in four countries, i.e. the United States, Germany, Japan and Singapore, in order to take their experiences for our reference in Taiwan. This study also explores the IFRS and Solvency Ⅱ system, which are the new provisions of international insurance supervision. It maybe will meet difficulties in internal control and auditing system when these new provisions are implemented in Taiwan. The methodology used is literature analysis method, induction method, and comparative research method. First of all, this study compiles the theories related to internal control and internal auditing. Then, this study states domestic and international internal control and internal auditing laws and regulations in accordance with induction method and comparative research method. Finally, this study summarizes the common nonconformities and key points needed to note. The findings of this study can be used for the designer’s reference to establish the internal control and auditing system of non-life insurance industry in Taiwan.
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