2001年美國能源集團恩隆案，爆發共虛報6億美元獲利以來，全球各地、大型金融機構就一直不斷的發生弊端。2008次貸風暴不僅重創美國金融保險業，甚至引發全球的金融風暴，造成全球經濟衰退，顯示各國企業在內部控制與內部稽核上仍有很大改進空間。本研究目的旨在探討產險業的內部控制與內部稽核制度之建立與其工作重點，並探討在執行內部控制與內部稽核時，常見之問題與其解決方法；同時分析美、德、日本、新加坡等四國產險業內部控制與內部稽核制度的優缺點，以供我國產險業之借鑑。IFRS與SolvencyⅡ，為現今國際保險監理新規定，本文亦探討臺灣產險業實施此一新制度後對內部控制的影響為何？本研究採用文獻分析、歸納研究及比較研究法。首先，透過文獻分析整理目前內控內稽相關理論基礎；其次，以歸納研究及比較研究法，將國內外內控內稽有關法令規定做一陳述；最後，再歸納出產險業內控內稽常見缺失與應注意事項。本研究之發現可提供臺灣產險業內部控制與內部稽核相關制度設計者之參考，以發揮內控內稽的最大功能。 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.