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    題名: 財產保險經紀人公司建置內部控制之研究 : 以L保險經紀人公司為例
    其他題名: A study on establishment of internal control systems to non-life insurance brokers : a case study of L company
    作者: 黃淑芬;Huang, Shu-Fen
    貢獻者: 淡江大學保險學系保險經營碩士在職專班
    廖述源;劉政明;Liao, Suh-Yuan;Liu, Cheng-Ming
    關鍵詞: 保險經紀人;內部控制;COSO;Insurance Broker;Internal Control
    日期: 2017
    上傳時間: 2018-08-03 14:44:40 (UTC+8)
    摘要: 內部控制是將公司各項營運活動的內容,以及公司內部各項作業程序標準化,由管理階層所設計,董(理)事會通過,並由董(理)事會、管理階層及其他員工執行之管理過程。建立合宜的內部控制,控管得宜便能發揮制度效能,並在自行評估作業發現缺失予以改善,可協助企業在營運過程中降低疏失與風險。內部控制制度對企業效益,在消極面上,可發揮防弊功能,防止內部不法事件之發生,在積極面上,可提升公司的競爭力,產生其經營效果及效率。
    主管機關公布「保險代理人保險經紀人內部控制、稽核制度與招攬處理制度辦法」,規定具一定規模的保險經紀人公司應依此辦法建立內部控制制度,為減輕中小型保經代公司負擔及差異化監理,營業收入在五仟萬元至一億元的公司,僅需採行的措施為「自行評估制度」、「法令遵循制度」,在這二項制度與規範下,希望透過此辦法協助保險經紀人公司健全發展及永續經營,將日常各項作業予以管控及監督,可降低其經營產生風險,以期營運作業內容皆符合法規,透過執行自行查核方法,確認內部控制是否持續有效,並將結果撰寫查核報告將缺失予以記錄並追蹤改善,以達內部控制作業上之要求與效果,故中小保險經紀人公司應重視內部控制制度。
    保險經紀人公司依「保險代理人保險經紀人內部控制、稽核制度與招攬處理制度辦法」建立內部控制,其內容除應符合主管機關所訂保險業的各種法令及作業規範程序,亦因考量公司的規模、產業別、組織架構、營業特性,以期建置符合自家適用內部控制制度。由個案建置過程及結果研究可知,內部控制制度建立完善與否,攸關保險經紀人公司營運效果與績效,公司經營者應重視內部控制制度,全體員工對內部控制內容與程序皆需共同參與及確實執行,方能促進公司之健全經營,並可合理確保公司達成其所定目標。
    Internal control is the process of standardizing various operating procedure thru the design by management, approval by the Board and execution by all the managements and staffs. Well established internal control measure can systematically evaluate internal operations and amend deficiency. It will help the enterprise reduce the operational risk. Internal control system passively can ensure the legal compliance and proactively will improve the competitiveness and enhance company efficiency.
    It is stipulated under ’ Regulations Governing the Implementation of Internal Control and Audit System and Business Solicitation System of Insurance Agent Companies and Insurance Broker Companies’ that insurance brokers/agents up to certain scale should set up an appropriate internal control system. To moderate the cost burden for the small and medium size intermediaries with business income between TWD 50m to 100m, the authority adopts difference in supervision and requires only ‘self assessment system’ and ‘legal compliance system’. With the two systems, the authority wishes to help the intermediaries operate towards sound business development and long term continuity. The small and medium size companies shall pay high attention to the two systems because it will reduce the operational risks and ensure corporate governance by systematically controlling and monitoring the various daily operations. All self inspections shall be documented and followed up in order to improve the operation efficiency.
    Based on ‘Regulations Governing the Implementation of Internal Control and Audit System and Business Solicitation System of Insurance Agent Companies and Insurance Broker Companies’, the tailored internal control system shall not only comply with all applied insurance ordinances and guidelines but also take into account the company size, industry practice, organizational structure, special operational needs and so on. From the example cases and related research results, we noticed that the company performance counts a lot on a sound internal control system. The business owner shall always pay attention to it and closely involve all employees in the implementation, so as to reasonably expect company target can be achieved and sound operation can be sustained.
    顯示於類別:[風險管理與保險學系] 學位論文

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