「自行查核」在國內是一項內部控制制度中很新的的觀念。隨著金融自由化與國際化，新的風險隨時會產生，使得企業不斷要提出增進效率及減少風險的控制程序。此概念就是透過企業員工的力量，讓內控成為每個員工的責任。 本研究就由公司治理、內部控制出發，進而了解自行查核的意義與重要性，並以發放問卷調查的方式，發現保險業之車險理賠單位在自行查核制度上，需要再確實執行，以改善內部稽核程序，強化內部控制制度，達到公司治理的目的。 「Self-assessment」is a new concept of internal control system domestically. With the financial liberalization and globalization, new risk occurred, and then enterprises have to propose to promote the efficiency and to reduce risk unceasingly. Internal control will be the duty upon each employee with the control over himself.
This study embarked on the corporate governance and the internal control, and then makes us realize the significance and the importance of self-assessment.
Furthermore, with the questionnaire survey, the study convinces that the motor claim unit of insurer must practice on self-assessment system indeed to improve the internal audit procedure and internal control system.
Therefore, improving the internal audit procedure and strengthening internal control system to reach the goal of corporate governance by the self-assessment system.
