A Study of the Key Internal Control Self-Assessment Elements for Life Insurance Company Agents

• Main Authors: Chen Song Ling, 陳松齡
• Other Authors: Shi-Ming Huang
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/2z37k8

碩士 === 國立中正大學 === 會計與資訊科技研究所 === 103 === In the past,the insurance industry usually emphasized on the importance of increasing members of salesmen, skill of sale,the use of marketing propaganda model. With the recent rise of consumer awareness, the consumer disputes increased as well.In reaction toward these situation , the insurance industry supervision authorities have become more rigorous attitude. Along with the domestic insurance industry market has become saturated, the competition is fierce. Due to complexity of the business models over emphasis on performance-oriented sales and high operational risk, ownership structure and diversified sales, the industry cannot afford losses by even with slightest mistakes. Therefore, the industry in the face of customer development and marketing, it must begin to address the problem of how to avoid future disputes. In order to do so, the competent authority may require the industry to exercise corporate governance,improve the effectiveness of internal control and risk management when making future sales plan. To ensure the effectiveness of internal control after implementation,management philosophy should be emphasized over the opportunity philosophy. The internal control and audit system is only effective if it is set at reasonable goal.The effectiveness of the internal control system was assessed by auditors in the past,but currently it’s the internal control unit doing its self-checking. Since the majority of the internal control unit failed to understand the true meaning of self-assessment of internal control, they are not able to focus on issues and waste of manpower, material costs ,only to complete operations formality. To cope such issues, the overall objective assessments of the effectiveness of life insurance salesman’s internal control self-assessment is an important issue. Through this study,with the use of Gowin's Vee diagram qualitative research method, along with referencing archived internal control projects ,the relevant literature and case studies, we’ve construct seven control level,forty seven indicators via questionnaires.By using important - performance analysis method to conduct data analysis,we can realize the status and future direction of the insurnce salesman internal control self-assessment.Then we can effectively improve the supervision and appropriate insurace policy quality, indirectly reduce the risk of loss of operation and reasonable to ensure that enterprises operating in the efficiency and effectiveness.