# Discussion on the Construction of Enterprise Internal Audit Informatization

Authors: Shenglu Li
Journal: Journal of Advanced Transportation
 (2022)

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## Abstract

With the popularization and application of enterprise, internal audit has gradually emerged. Therefore, enterprises need to strengthen information technology in enterprise audit, the development of information technology in information construction, and the integration of audit information, so as to accelerate the growth of enterprises. This article mainly uses the internal audit information of insurance company A as an example to analyze the existing problems in the current audit information structure and propose relevant solutions.


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## Body

## 1. Introduction

Entering the new century, the information technology represented by big data has developed rapidly, and the era of big data has come quietly. In the big data environment, the Internet, the Internet of Things, social media, and e-commerce have had a huge impact on the production and operation of enterprises and people’s daily lives. Most of the production management of the enterprise is based on computer, multimedia, and other Internet products, terminals, and software applications [1]. Basically, most companies are already applying paperless office, also known as digital office, and the company’s business and financial data are uploaded as data to the database. The digitization of enterprise information, through the long-term accumulation, a large amount of enterprise information, and a variety of data, has brought great challenges to the internal audit of enterprises [2]. Traditional internal audit focuses on accounting compliance audits. However, in the “era of big data,” data growth can be called “explosive growth.” It is difficult for internal audit departments to collect and analyze data completely, timely, and accurately, and by real-time human inspection, it is difficult to conduct real-time audit problems. Traditional internal audit methods have been unable to meet the requirements of enterprise internal audit information data, and traditional manual or simple automated audit methods cannot handle large amounts of data. In the information age, the traditional internal audit model mainly dedicated to financial supervision and audit hardly realizes the function and purpose of audit [3].Of course, the digitization of enterprise information is not only a challenge, but also an opportunity to improve the enterprise internal audit level [4]. The widespread use of personal computers, smartphones, and other information platforms; the growth of digitalization, big data, and other information technologies; and the adoption of real-time audit and remote audit are all the factors in modern management practice. Using computers and the Internet to manage and monitor corporate governance, business and financial systems can significantly improve the analysis and evaluation of internal audit departments and make business process risk points faster and more accurate [5]. It can reduce business and financial risks, improve corporate governance and internal control system, and create the value for enterprise development. Therefore, this new internal audit method has important practical significance and value for all areas of the company [6].


## 2. The Concept of Internal Audit Informatization

### 2.1. Meaning of Internal Audit Informatization

Internal audit information technology is the company using information technology and tools to specialize in real-time checking all features and contacts of revised projects. Potential dangers can be identified and then targeted to minimize damage from the potential dangers and offer opinions [7]. On the other hand, financial data and information technology are used to scan and effectively integrate enterprise business information and collect other information, and make it a useful source of information in the development of enterprises. With the progress of the Internet technology, the internal audit analysis is gradually developing from computer control to the Internet, and the internal audit content and procedures will be more rich and inclusive [8].In short, the implementation of internal audit informatization needs to complete the following procedures and steps: first, information technology needs internal audit informatization, and enterprises must provide corresponding platforms and carriers to meet the requirements of information storage and communication [9]. Secondly, the role of the platform is to provide convenient, fast, stable, and accurate services for internal audit, and to conduct continuous analysis of business data, so that all kinds of emergencies can be handled in a timely manner [10]. The disclosure of internal audit information actually includes two components: management and control. Building and maintaining an internal audit information platform requires order, speed, and availability. Therefore, the collection, filtering, collection, and transmission from platform construction to later use must be managed to ensure real-time site efficiency and system efficiency. In addition, business management is not always effective in real time and also creates risks [11]. In this case, an internal audit review can work. By constantly monitoring the corporate governance process, it can effectively avoid and minimize this situation, and help the enterprise operate normally.


### 2.2. Contents of Internal Audit Informatization

Internal audit information can be divided into two parts from different parts of the audit. One is the computer control inspection, mainly using computer technology and software technology to carry out special inspection work [12]; and the other is the information system audit, mainly to check and confirm the reliability and consistency of the input data and the output data of the information system. Therefore, the main part of the audit is to ensure the quality at the information system and business management level [13].


### 2.3. Characteristics of Internal Audit Informatization

With the rapid development of computer, software, Internet, and many data technologies, corporate governance models and programs evolve [14], and the internal audit information of companies affected by this changes. With the use of tools such as information technology, the company’s internal audit also became more efficient and accurate, reducing the audit error rate:(1)
First, it updates the standard control model. With the addition of the audit software function and the synergistic effect of the remote Internet, the high-subject auditor problems in the traditional audit procedures have changed, and the audit method has also changed [15].(2)
It improves the level of audit. Work under systematic supervision and need to understand the scope and plan of the project before starting the project evaluation. The data and correction results should be reviewed regularly during the audit process. All of these studies were designed to provide information [15]. By conducting remote surveys, survey information can be sent to remote customers via Internet. With this model, not only timely and continuous data collection during the project but also more effective audit time can make the task as easy as possible. The process of passing through the audit is smoother and more reliable. Moreover, with the support of the software and the Internet, the audit procedures become simpler and clearer, and the quality of the audit and the whole process are more reliable.(3)
In effect, it increases the effectiveness of the audit. In the internal audit process, preliminary research, data collection, and data processing can be conducted quickly, simply, and systematically with the help of information technology software and Internet technology [16]. At the same time, more time may be needed to identify risks and vulnerabilities, and even automatic alerts that reduce the work burden of auditors and can be placed in a more valuable business.(4)
It reduces the probability of audit errors. Even if computers and software are more advanced, they cannot completely replace humans to complete the inspection task [17]. But they have unique advantages in information transfer, computation, and classification. Using these systems, reviews can be conducted from sampling to comprehensive inspection to reducing errors.


## 2.1. Meaning of Internal Audit Informatization

Internal audit information technology is the company using information technology and tools to specialize in real-time checking all features and contacts of revised projects. Potential dangers can be identified and then targeted to minimize damage from the potential dangers and offer opinions [7]. On the other hand, financial data and information technology are used to scan and effectively integrate enterprise business information and collect other information, and make it a useful source of information in the development of enterprises. With the progress of the Internet technology, the internal audit analysis is gradually developing from computer control to the Internet, and the internal audit content and procedures will be more rich and inclusive [8].In short, the implementation of internal audit informatization needs to complete the following procedures and steps: first, information technology needs internal audit informatization, and enterprises must provide corresponding platforms and carriers to meet the requirements of information storage and communication [9]. Secondly, the role of the platform is to provide convenient, fast, stable, and accurate services for internal audit, and to conduct continuous analysis of business data, so that all kinds of emergencies can be handled in a timely manner [10]. The disclosure of internal audit information actually includes two components: management and control. Building and maintaining an internal audit information platform requires order, speed, and availability. Therefore, the collection, filtering, collection, and transmission from platform construction to later use must be managed to ensure real-time site efficiency and system efficiency. In addition, business management is not always effective in real time and also creates risks [11]. In this case, an internal audit review can work. By constantly monitoring the corporate governance process, it can effectively avoid and minimize this situation, and help the enterprise operate normally.


## 2.2. Contents of Internal Audit Informatization

Internal audit information can be divided into two parts from different parts of the audit. One is the computer control inspection, mainly using computer technology and software technology to carry out special inspection work [12]; and the other is the information system audit, mainly to check and confirm the reliability and consistency of the input data and the output data of the information system. Therefore, the main part of the audit is to ensure the quality at the information system and business management level [13].


## 2.3. Characteristics of Internal Audit Informatization

With the rapid development of computer, software, Internet, and many data technologies, corporate governance models and programs evolve [14], and the internal audit information of companies affected by this changes. With the use of tools such as information technology, the company’s internal audit also became more efficient and accurate, reducing the audit error rate:(1)
First, it updates the standard control model. With the addition of the audit software function and the synergistic effect of the remote Internet, the high-subject auditor problems in the traditional audit procedures have changed, and the audit method has also changed [15].(2)
It improves the level of audit. Work under systematic supervision and need to understand the scope and plan of the project before starting the project evaluation. The data and correction results should be reviewed regularly during the audit process. All of these studies were designed to provide information [15]. By conducting remote surveys, survey information can be sent to remote customers via Internet. With this model, not only timely and continuous data collection during the project but also more effective audit time can make the task as easy as possible. The process of passing through the audit is smoother and more reliable. Moreover, with the support of the software and the Internet, the audit procedures become simpler and clearer, and the quality of the audit and the whole process are more reliable.(3)
In effect, it increases the effectiveness of the audit. In the internal audit process, preliminary research, data collection, and data processing can be conducted quickly, simply, and systematically with the help of information technology software and Internet technology [16]. At the same time, more time may be needed to identify risks and vulnerabilities, and even automatic alerts that reduce the work burden of auditors and can be placed in a more valuable business.(4)
It reduces the probability of audit errors. Even if computers and software are more advanced, they cannot completely replace humans to complete the inspection task [17]. But they have unique advantages in information transfer, computation, and classification. Using these systems, reviews can be conducted from sampling to comprehensive inspection to reducing errors.


## 3. Introduction of Internal Audit Information Case of A Insurance Company

### 3.1. Basic Information of A Insurance Company

#### 3.1.1. A Insurance Company Background

The insurance company is one registered under the A Insurance Group. It is approximately 40 years old. It is a A-level enterprise assessed by the CIRC. The main business scope is commercial insurance, personal insurance, liability insurance, credit insurance, accident insurance, and other services. A Insurance Company establishes strategic partnerships with domestic banks and large enterprises to provide comprehensive risk guarantee for key industries like aerospace and nuclear energy, as well as the majority of small and medium-sized enterprises and individual customers, and fully fulfill the responsibilities and social responsibilities of insurance companies [18]. Today, A Insurance has more than 30 branches and more than 600 tertiary and tertiary institutions across the country. Professional management and business operation team, as well as service network coverage across the country and strong service ability, is well organized [19].


#### 3.1.2. A Insurance Company Organization Structure

A Insurance Company has a Board of Directors and Board of Supervisors, namely, Nomination and Compensation Committee, Investment Decision Committee, Development Committee, Risk Management Committee, and Audit Committee; and seven committees under the General Secretariat. The committee has 28 departments, including 11 management and support departments such as office, actuarial department and finance and accounting department, and 17 business management departments such as the Department of Auto Insurance, reinsurance department and business department. The specific structure is shown in Figure1.Figure 1
Organizational structure of insurance company A.


### 3.2. Overview of Internal Audit Business of A Insurance Company

#### 3.2.1. Set-Up and Staffing of the Internal Audit Institution

The internal audit office of the insurance company is independent of theA Insurance Company and is directly managed by the A Group. Figure 2 shows the relationship between A Insurance, the Office of Internal Audit, and the insurance group A. The set-up and staffing of the A Insurance Internal Audit Office are summarized as follows:Figure 2
Setting of the risk point model of insurance companyA.(1) Establishment of Internal Audit Institutions. The Internal Audit Office of A Insurance Company was reconstituted on the basis of the internal audit system of the original audit division of A Group and A subsidiaries. The risk management system and risk management system of the management department of A insurance company jointly constitute the comprehensive risk management system. It took over the dual responsibilities of A Group Audit Committee, Operating Committee, and Audit Committee, responsible for the internal audit activities of A Group and its subsidiaries.The A Insurance Company Internal Audit Office has seven business divisions and five regional headquarters. The seven business divisions are mainly responsible for the establishment of planning institutions, internal systems and systems, the work of the audit committee, and other audit matters. The Central District is responsible for implementing internal audit projects equivalent to subsidiaries within its jurisdiction.The types of audited units covered by the actual internal audit ofA insurance company include property insurance company, life insurance company, endowment insurance company, and asset management company, and asset companies and other subsidiaries of insurance groups, covering various industries.(2) Employee Status. In terms of personnel management, the internal audit office of insurance companies is the institution that forms a high-level and integrated audit team, divided into experts, managers, and personnel groups, provides support according to positions and work, and ensures the relatively complete development of employees. By building a training and exchange platform for the group and establishing a complete training system, a systematic understanding of business, operation, development, risk management, and company management effectively improves the professional level of internal auditors.


#### 3.2.2. Scope of Internal Audit Service

Internal audit must meet the requirements of company management and corporate governance, combined with the company’s own development strategy, to conduct systematic and objective evaluation meter work, including financial information, regulatory compliance, information technology, operation, and risk and control. At this stage, the internal audit focuses on the integrated audit business field, highlighting the value-added services generally emphasized by modern internal auditors, as well as the key issues related to risk, governance, and corporate performance.From the specific business form of internal audit, the current internal audit activities ofA Insurance Company can be divided into regular internal audit, accountability audit, financial special audit, information technology audit, efficiency audit, tracking audit, external audit, etc. The specific work contents of the reported audit work can be divided into three categories: one is the management of the internal audit work and the rectification and review work of the audit conducted by the insurance company according to the formulated annual audit plan. This part of the research mainly reveals the risks facing the company in the form of audit report; second is to provide targeted management advice according to the results of internal audit business; third, to provide consulting and training services according to the development needs of the insurance company [20].In the actual process of business growth, A Insurance Company is still focused on revealing the primary business of the risks and recommending the discovered risks, while the development of the primary business has added a secondary business. Training operation in the company is limited to risk training. According to the requirements of the regulatory authorities, the internal audit office approved the “four full scope” inspection procedures, that is, the full scope of institutions, full scope of work, full scope of risk, risk of full scope, and full scope of inspection; full resumption of the economic responsibility audit of senior managers; and comprehensive internal risk audit, covering insurance risk, market risk, reputation risk, credit risk, and other risk areas [21].


#### 3.2.3. Development Mode of Internal Audit Work

Strengthen the audit work and management of the internal audit institutions of the insurance companies, and the internal audit adopts the risk-oriented internal operation mode and the comprehensive quality management methods.(1) The Form of an Internal Audit of Insurance Companies. The business process of the internal audit institutions of A Insurance Company has been comprehensively combed, and a set of business process audit models has been established, which is in line with the control core with external management and risk avoidance as the core, such as regular internal audit model, professional internal audit model, external monitoring data model, audit results’ classification, and analysis model. Since the inception of A Insurance Company’s internal audit system, it has been developed through a careful examination of internal management and internal control, first risk assessment, then internal audit review, and by developing risk and data-based internal audit models to achieve various business objectives.The current audit mode adopted by the internal auditors of insurance companies is a point-to-point risk planning model, as shown in Figure2.First, the model benchmarks on processes and discusses the risk level, extent, and nature of risk levels in detail to reflect the primary risk areas commonly considered risk positions. Second, the test method description, sampling description, institutional indicators, and other tools included in the risk benchmarking model to meet the risk assessment and test requirements; third, the scoring system is based on the risk rating model, compare the audited risk amount of the audited units, and improve the audit level of the internal management of the audited units.(2) Comprehensive Quality Management Mode. The comprehensive quality management model is an audit process management method, which always emphasizes the professional behavior of audit activities. A Insurance Company’s Office of Internal Audit has established a comprehensive management framework for audit quality management and quality management, established a standardized internal audit process, and established a comprehensive audit quality management system. Introduce the IS09001 quality management system, standardize the internal audit process and quality control requirements, and improve the audit quality management details. In addition to establishing a scientific internal audit quality evaluation system, the internal audit department also employs the external evaluation office to evaluate the internal audit quality, which requires an internal quality audit every year to expand the scope of the audit.The overall quality management model of A Insurance Company is shown in Figure3 and is roughly divided into two units: process management and quality evaluation.Figure 3
Contents of the total quality management system of insurance companyA.In terms of production management, in addition to carrying out internal audit work in accordance with the requirements of China Internal Audit Standards, a number of quality management manuals, including quality guidelines, operation management procedures and regulations, audit operation instructions and form documents, have been established in accordance with the implemented IS09001 quality management. The internal audit system is implemented through the process of rewards and punishments through review and quality control. In addition to the existing internal audit quality control system, the internal audit office ofA Insurance Company also has an external audit quality audit department for evaluation and other work.


## 3.1. Basic Information of A Insurance Company

### 3.1.1. A Insurance Company Background

The insurance company is one registered under the A Insurance Group. It is approximately 40 years old. It is a A-level enterprise assessed by the CIRC. The main business scope is commercial insurance, personal insurance, liability insurance, credit insurance, accident insurance, and other services. A Insurance Company establishes strategic partnerships with domestic banks and large enterprises to provide comprehensive risk guarantee for key industries like aerospace and nuclear energy, as well as the majority of small and medium-sized enterprises and individual customers, and fully fulfill the responsibilities and social responsibilities of insurance companies [18]. Today, A Insurance has more than 30 branches and more than 600 tertiary and tertiary institutions across the country. Professional management and business operation team, as well as service network coverage across the country and strong service ability, is well organized [19].


### 3.1.2. A Insurance Company Organization Structure

A Insurance Company has a Board of Directors and Board of Supervisors, namely, Nomination and Compensation Committee, Investment Decision Committee, Development Committee, Risk Management Committee, and Audit Committee; and seven committees under the General Secretariat. The committee has 28 departments, including 11 management and support departments such as office, actuarial department and finance and accounting department, and 17 business management departments such as the Department of Auto Insurance, reinsurance department and business department. The specific structure is shown in Figure1.Figure 1
Organizational structure of insurance company A.


## 3.1.1. A Insurance Company Background

The insurance company is one registered under the A Insurance Group. It is approximately 40 years old. It is a A-level enterprise assessed by the CIRC. The main business scope is commercial insurance, personal insurance, liability insurance, credit insurance, accident insurance, and other services. A Insurance Company establishes strategic partnerships with domestic banks and large enterprises to provide comprehensive risk guarantee for key industries like aerospace and nuclear energy, as well as the majority of small and medium-sized enterprises and individual customers, and fully fulfill the responsibilities and social responsibilities of insurance companies [18]. Today, A Insurance has more than 30 branches and more than 600 tertiary and tertiary institutions across the country. Professional management and business operation team, as well as service network coverage across the country and strong service ability, is well organized [19].


## 3.1.2. A Insurance Company Organization Structure

A Insurance Company has a Board of Directors and Board of Supervisors, namely, Nomination and Compensation Committee, Investment Decision Committee, Development Committee, Risk Management Committee, and Audit Committee; and seven committees under the General Secretariat. The committee has 28 departments, including 11 management and support departments such as office, actuarial department and finance and accounting department, and 17 business management departments such as the Department of Auto Insurance, reinsurance department and business department. The specific structure is shown in Figure1.Figure 1
Organizational structure of insurance company A.


## 3.2. Overview of Internal Audit Business of A Insurance Company

### 3.2.1. Set-Up and Staffing of the Internal Audit Institution

The internal audit office of the insurance company is independent of theA Insurance Company and is directly managed by the A Group. Figure 2 shows the relationship between A Insurance, the Office of Internal Audit, and the insurance group A. The set-up and staffing of the A Insurance Internal Audit Office are summarized as follows:Figure 2
Setting of the risk point model of insurance companyA.(1) Establishment of Internal Audit Institutions. The Internal Audit Office of A Insurance Company was reconstituted on the basis of the internal audit system of the original audit division of A Group and A subsidiaries. The risk management system and risk management system of the management department of A insurance company jointly constitute the comprehensive risk management system. It took over the dual responsibilities of A Group Audit Committee, Operating Committee, and Audit Committee, responsible for the internal audit activities of A Group and its subsidiaries.The A Insurance Company Internal Audit Office has seven business divisions and five regional headquarters. The seven business divisions are mainly responsible for the establishment of planning institutions, internal systems and systems, the work of the audit committee, and other audit matters. The Central District is responsible for implementing internal audit projects equivalent to subsidiaries within its jurisdiction.The types of audited units covered by the actual internal audit ofA insurance company include property insurance company, life insurance company, endowment insurance company, and asset management company, and asset companies and other subsidiaries of insurance groups, covering various industries.(2) Employee Status. In terms of personnel management, the internal audit office of insurance companies is the institution that forms a high-level and integrated audit team, divided into experts, managers, and personnel groups, provides support according to positions and work, and ensures the relatively complete development of employees. By building a training and exchange platform for the group and establishing a complete training system, a systematic understanding of business, operation, development, risk management, and company management effectively improves the professional level of internal auditors.


### 3.2.2. Scope of Internal Audit Service

Internal audit must meet the requirements of company management and corporate governance, combined with the company’s own development strategy, to conduct systematic and objective evaluation meter work, including financial information, regulatory compliance, information technology, operation, and risk and control. At this stage, the internal audit focuses on the integrated audit business field, highlighting the value-added services generally emphasized by modern internal auditors, as well as the key issues related to risk, governance, and corporate performance.From the specific business form of internal audit, the current internal audit activities ofA Insurance Company can be divided into regular internal audit, accountability audit, financial special audit, information technology audit, efficiency audit, tracking audit, external audit, etc. The specific work contents of the reported audit work can be divided into three categories: one is the management of the internal audit work and the rectification and review work of the audit conducted by the insurance company according to the formulated annual audit plan. This part of the research mainly reveals the risks facing the company in the form of audit report; second is to provide targeted management advice according to the results of internal audit business; third, to provide consulting and training services according to the development needs of the insurance company [20].In the actual process of business growth, A Insurance Company is still focused on revealing the primary business of the risks and recommending the discovered risks, while the development of the primary business has added a secondary business. Training operation in the company is limited to risk training. According to the requirements of the regulatory authorities, the internal audit office approved the “four full scope” inspection procedures, that is, the full scope of institutions, full scope of work, full scope of risk, risk of full scope, and full scope of inspection; full resumption of the economic responsibility audit of senior managers; and comprehensive internal risk audit, covering insurance risk, market risk, reputation risk, credit risk, and other risk areas [21].


### 3.2.3. Development Mode of Internal Audit Work

Strengthen the audit work and management of the internal audit institutions of the insurance companies, and the internal audit adopts the risk-oriented internal operation mode and the comprehensive quality management methods.(1) The Form of an Internal Audit of Insurance Companies. The business process of the internal audit institutions of A Insurance Company has been comprehensively combed, and a set of business process audit models has been established, which is in line with the control core with external management and risk avoidance as the core, such as regular internal audit model, professional internal audit model, external monitoring data model, audit results’ classification, and analysis model. Since the inception of A Insurance Company’s internal audit system, it has been developed through a careful examination of internal management and internal control, first risk assessment, then internal audit review, and by developing risk and data-based internal audit models to achieve various business objectives.The current audit mode adopted by the internal auditors of insurance companies is a point-to-point risk planning model, as shown in Figure2.First, the model benchmarks on processes and discusses the risk level, extent, and nature of risk levels in detail to reflect the primary risk areas commonly considered risk positions. Second, the test method description, sampling description, institutional indicators, and other tools included in the risk benchmarking model to meet the risk assessment and test requirements; third, the scoring system is based on the risk rating model, compare the audited risk amount of the audited units, and improve the audit level of the internal management of the audited units.(2) Comprehensive Quality Management Mode. The comprehensive quality management model is an audit process management method, which always emphasizes the professional behavior of audit activities. A Insurance Company’s Office of Internal Audit has established a comprehensive management framework for audit quality management and quality management, established a standardized internal audit process, and established a comprehensive audit quality management system. Introduce the IS09001 quality management system, standardize the internal audit process and quality control requirements, and improve the audit quality management details. In addition to establishing a scientific internal audit quality evaluation system, the internal audit department also employs the external evaluation office to evaluate the internal audit quality, which requires an internal quality audit every year to expand the scope of the audit.The overall quality management model of A Insurance Company is shown in Figure3 and is roughly divided into two units: process management and quality evaluation.Figure 3
Contents of the total quality management system of insurance companyA.In terms of production management, in addition to carrying out internal audit work in accordance with the requirements of China Internal Audit Standards, a number of quality management manuals, including quality guidelines, operation management procedures and regulations, audit operation instructions and form documents, have been established in accordance with the implemented IS09001 quality management. The internal audit system is implemented through the process of rewards and punishments through review and quality control. In addition to the existing internal audit quality control system, the internal audit office ofA Insurance Company also has an external audit quality audit department for evaluation and other work.


## 3.2.1. Set-Up and Staffing of the Internal Audit Institution

The internal audit office of the insurance company is independent of theA Insurance Company and is directly managed by the A Group. Figure 2 shows the relationship between A Insurance, the Office of Internal Audit, and the insurance group A. The set-up and staffing of the A Insurance Internal Audit Office are summarized as follows:Figure 2
Setting of the risk point model of insurance companyA.(1) Establishment of Internal Audit Institutions. The Internal Audit Office of A Insurance Company was reconstituted on the basis of the internal audit system of the original audit division of A Group and A subsidiaries. The risk management system and risk management system of the management department of A insurance company jointly constitute the comprehensive risk management system. It took over the dual responsibilities of A Group Audit Committee, Operating Committee, and Audit Committee, responsible for the internal audit activities of A Group and its subsidiaries.The A Insurance Company Internal Audit Office has seven business divisions and five regional headquarters. The seven business divisions are mainly responsible for the establishment of planning institutions, internal systems and systems, the work of the audit committee, and other audit matters. The Central District is responsible for implementing internal audit projects equivalent to subsidiaries within its jurisdiction.The types of audited units covered by the actual internal audit ofA insurance company include property insurance company, life insurance company, endowment insurance company, and asset management company, and asset companies and other subsidiaries of insurance groups, covering various industries.(2) Employee Status. In terms of personnel management, the internal audit office of insurance companies is the institution that forms a high-level and integrated audit team, divided into experts, managers, and personnel groups, provides support according to positions and work, and ensures the relatively complete development of employees. By building a training and exchange platform for the group and establishing a complete training system, a systematic understanding of business, operation, development, risk management, and company management effectively improves the professional level of internal auditors.


## 3.2.2. Scope of Internal Audit Service

Internal audit must meet the requirements of company management and corporate governance, combined with the company’s own development strategy, to conduct systematic and objective evaluation meter work, including financial information, regulatory compliance, information technology, operation, and risk and control. At this stage, the internal audit focuses on the integrated audit business field, highlighting the value-added services generally emphasized by modern internal auditors, as well as the key issues related to risk, governance, and corporate performance.From the specific business form of internal audit, the current internal audit activities ofA Insurance Company can be divided into regular internal audit, accountability audit, financial special audit, information technology audit, efficiency audit, tracking audit, external audit, etc. The specific work contents of the reported audit work can be divided into three categories: one is the management of the internal audit work and the rectification and review work of the audit conducted by the insurance company according to the formulated annual audit plan. This part of the research mainly reveals the risks facing the company in the form of audit report; second is to provide targeted management advice according to the results of internal audit business; third, to provide consulting and training services according to the development needs of the insurance company [20].In the actual process of business growth, A Insurance Company is still focused on revealing the primary business of the risks and recommending the discovered risks, while the development of the primary business has added a secondary business. Training operation in the company is limited to risk training. According to the requirements of the regulatory authorities, the internal audit office approved the “four full scope” inspection procedures, that is, the full scope of institutions, full scope of work, full scope of risk, risk of full scope, and full scope of inspection; full resumption of the economic responsibility audit of senior managers; and comprehensive internal risk audit, covering insurance risk, market risk, reputation risk, credit risk, and other risk areas [21].


## 3.2.3. Development Mode of Internal Audit Work

Strengthen the audit work and management of the internal audit institutions of the insurance companies, and the internal audit adopts the risk-oriented internal operation mode and the comprehensive quality management methods.(1) The Form of an Internal Audit of Insurance Companies. The business process of the internal audit institutions of A Insurance Company has been comprehensively combed, and a set of business process audit models has been established, which is in line with the control core with external management and risk avoidance as the core, such as regular internal audit model, professional internal audit model, external monitoring data model, audit results’ classification, and analysis model. Since the inception of A Insurance Company’s internal audit system, it has been developed through a careful examination of internal management and internal control, first risk assessment, then internal audit review, and by developing risk and data-based internal audit models to achieve various business objectives.The current audit mode adopted by the internal auditors of insurance companies is a point-to-point risk planning model, as shown in Figure2.First, the model benchmarks on processes and discusses the risk level, extent, and nature of risk levels in detail to reflect the primary risk areas commonly considered risk positions. Second, the test method description, sampling description, institutional indicators, and other tools included in the risk benchmarking model to meet the risk assessment and test requirements; third, the scoring system is based on the risk rating model, compare the audited risk amount of the audited units, and improve the audit level of the internal management of the audited units.(2) Comprehensive Quality Management Mode. The comprehensive quality management model is an audit process management method, which always emphasizes the professional behavior of audit activities. A Insurance Company’s Office of Internal Audit has established a comprehensive management framework for audit quality management and quality management, established a standardized internal audit process, and established a comprehensive audit quality management system. Introduce the IS09001 quality management system, standardize the internal audit process and quality control requirements, and improve the audit quality management details. In addition to establishing a scientific internal audit quality evaluation system, the internal audit department also employs the external evaluation office to evaluate the internal audit quality, which requires an internal quality audit every year to expand the scope of the audit.The overall quality management model of A Insurance Company is shown in Figure3 and is roughly divided into two units: process management and quality evaluation.Figure 3
Contents of the total quality management system of insurance companyA.In terms of production management, in addition to carrying out internal audit work in accordance with the requirements of China Internal Audit Standards, a number of quality management manuals, including quality guidelines, operation management procedures and regulations, audit operation instructions and form documents, have been established in accordance with the implemented IS09001 quality management. The internal audit system is implemented through the process of rewards and punishments through review and quality control. In addition to the existing internal audit quality control system, the internal audit office ofA Insurance Company also has an external audit quality audit department for evaluation and other work.


## 4. Current Situation and Problems of Enterprise Internal Audit under the Accounting Information Environment

### 4.1. Problems Existing in the Internal Audit Preparation Stage of Insurance Financial Products

#### 4.1.1. Audit Project Team Members’ Work Quality Is Not High

The quality of work of A Insurance Company audit project team members is mainly assessed from four aspects: performance report, work efficiency, team spirit, and work discipline. Performance reports are mainly evaluated based on the effectiveness of the audit procedures and the reliability of the audit evidence. The correctness of the audit results is evaluated by three aspects. Work efficiency is assessed from two main aspects: audit clue search and audit problem analysis. Team cooperation status mainly evaluates the auditor’s attitude towards the work and communication skills [22].In the actual work of the internal audit of insurance financial products, the internal auditors only manage 30% of the balance sheet and insurance business. The department conducted inspections, and all transactions related to the inspection products were never managed by the insurance administration of other branches, so many insurance transactions were kept confidential. In addition, because internal auditors do not deal with insurance, they are not familiar with insurance financial products; the main problem is the inability to conduct a comprehensive review and analysis. The ability to identify the financial product audit is limited when analysis. According to the management requirements, when the asset management salesman shows the product to the customer, the customer must record and video the asset management procurement. However, in the actual inspection work, it is also difficult to download and view the relevant videos. Whether financial intermediaries recommend products to customers or communicate with other companies, the data collected by accountants is relatively difficult, which directly affects the quality of the audit.


### 4.2. Problems Existing in the Implementation Stage of the Internal Audit of Insurance Financial Products

#### 4.2.1. Internal Audit Is a Mere Formality

A Insurance Company did not play the biggest role of the internal audit department. Management believes the company’s ultimate goal in the future is a profit and that the audit division is unrelated to revenue and revenue. In fact, some managers only regard the internal audit as an internal account and do not pay due attention and response to the problems found in the internal audit of insurance products. In A insurance companies, the internal audit process of insurance financial products often does not get the attention of the top level in the audit reports. In addition, in the actual work of internal audit in insurance companies, internal auditors worried about affecting the interests of stakeholders and obstructing the way, and the audit work cannot be carried out objectively and comprehensively, which has an adverse impact on the company’s business [23].The dynamic approach is unlikely to be outdated.First, the internal audit product management insurance informatization is weak. The internal audit method of insurance product management is still based on the traditional internal audit method, mainly referring to the relevant documents and information of insurance product companies. Internal audit will not meet the requirements of the rapid development of insurance financial products and will directly promote the effectiveness of product internal audit on insurance management.Second, the internal audit of insurance financial products is mainly postaudit and field audit. Internal audit of insurance financial products is for all aspects of “insurance financial products” focusing on insurance financial products, as well as insurance financial products, investment management, business sales, after-sales service, and other references. However, in reality, the internal audit of financial products is still conducted locally and postaudit, rarely conducted before the audit. The lack of a comprehensive and systematic evaluation of insurance financial products increases the audit risks while auditing. As can be seen from Table1, among the five branches studied, we can see that on-site audit is still the focus, supplemented by external audit, and the number of on-site audit is very small.Table 1
Internal audit on-site and off-site audit days of insurance companyA.
No.Audited enoughDays of on-site auditDays of off-site audit1A branch522B branch413C branch314D branch615E branch41


### 4.3. Problems Existing in the Internal Audit Reporting Stage of Insurance Financial Products

#### 4.3.1. The Focus of the Audit Report Is Not Prominent

According to the latest requirements of the modern insurance internal audit business, the internal audit report should explain the focus and scope of the audit. The lack of focus on the internal audit report of insurance financial products is mainly manifested as follows: the internal audit report of A, insurance financial products mainly involves the operation and sales of insurance financial products. Including the research and development of financial products, investment management, and after-sales service, the audit content is too narrow. If the insurance products are audited only from the perspective of business and sales, the lack of a comprehensive and systematic audit of the whole insurance product process will lead to insufficient audit conclusions and insufficient audit evaluation, resulting in serious consequences.


#### 4.3.2. The Contents of Audit Reports Are Not Completely Standardized

After the completion of the audit of insurance financial products, the audit project team shall formulate the audit report, opinions, and suggestions according to the verified audit evidence, and publish the audit report. As can be seen from Figure4, the main problems existing in the internal audit report of insurance financial products of A insurance company are inadequate audit of auditors, incomplete audit report elements (58% and 15%, respectively), and unqualified to provide important explanations. On key issues, 11% and 16% did not provide feasibility studies on critical issues. It can be seen from the table that the main problem of the internal audit report is that the audit is not thorough and incomplete. This aspect is the key to insurance financial products, including the internal audit of insurance financial products that is not rigorous enough, especially the lack of attention to whether the sales personnel issue a clear risk prompt in the marketing process. On the other hand, the Insurance Audit Department mainly audits the insurance products of a business unit of a branch and does not audit the insurance financial products of other branches of the branch. The internal audit of insurance financial products does not achieve the full coverage of the branches.Figure 4
Statistical table of internal audit quality report of an insurance company.


### 4.4. Audit Departments Have Weak Authority and Poor Independence

Independence is the core of internal audit work, and ensuring the independence of internal audit of insurance financial products is the premise for internal auditors to perform their duties. According to the organizational structure ofA insurance, because the institution has no corresponding audit department, it is very difficult to audit the branch insurance asset management products, which is not conducive to the internal audit business of insurance asset management products.First, the internal audit department of A Insurance Company reports directly to the business management and fails to fully perform the internal audit function. Internal audit services, whether in the development of insurance financial products or staffing insurance financial products, directly report to the management. The internal auditors are related to multiple interests, and there are many problems in the work. Therefore, when carrying out specific work on internal audit, the quality of internal audit drops, resulting in a large loss of internal audit data, because many verified problems are not reported or corrected, and the operation of insurance financial products cannot be guaranteed at all.Second, the internal audit department ofA Insurance Company has a low status and less authority. The level of the internal audit department is the same as that of finance, industrial, and commercial administration and personal insurance, but it has no right to pursue responsibility. The power of the internal audit department is not fully reflected. There is also a lack of proper inspection, balance, and oversight between the internal auditors and other departments.In Figure5, an overview of A Insurance internal auditors shows that only 8% of respondents in the survey sample were very satisfied with the internal audit task and 11%. Thirty-five percent of respondents expressed overall satisfaction and 46% expressed dissatisfaction with the credibility of the internal audit. It can be seen that almost half of the respondents were not satisfied with the authority of the internal audit, and the authority of the audit department was weak.Figure 5
Authoritative satisfaction survey of internal audit of insurance companyA.


### 4.5. Internal Audit Team of Insurance and Financial Products Is Not Strong

Although A Insurance recruits talent every year, the internal insurance product audit team is still relatively weak. The quality of internal audit skills or work ethics can no longer meet the requirements of audit change. This has greatly limited the progress in the internal audit.


### 4.6. Internal Audit Team Has Low Quality

The quality of the internal audit team is not high, mainly reflected in the following aspects: first, the audit department is seriously insufficient, but it should be responsible for the internal audit management of the group. The hard work and responsibilities can be imagined. Secondly, the threshold to enter the internal audit department is low and the audit process is fuzzy. If auditors are hired,A Insurance rarely investigates the career background of auditors, but only demonstrates business capabilities. Many internal auditors have not received audit training, lack expertise, hold relevant audit titles, and no professional training. Nothing is known about the relevant theories and methods. Third, many auditors do not understand the processing technology of different types of data and cannot effectively use computer technology in the audit work, resulting in high audit cost, long audit time, and weak audit effect.As shown in Figure6, the auditor background map of A Insurance Company shows 54% master’s degree or above, 13% bachelor’s degree, 9% bachelor’s degree, 9% junior college, and 7% others. As can be seen from the table, A Insurance Company has relatively high academic requirements for its auditors. Most internal auditors are undergraduate or more, and more than half are master’s.Figure 6
Educational background of auditors in an insurance companyA.Figure7 shows that current auditors and accounting are 35%, financial managers 14%, and others 51%. More than half of the internal auditors have no relevant professional experience, and the composition of the insurer A is unreasonable. Due to the unreasonable structure of the insurance company, the internal auditors are unable to properly handle the audit of insurance products related to the enterprise audit management, which affects the development of the internal audit of insurance financial products.Figure 7
Professional background of auditors in an insurance companyA.


### 4.7. The Application Mechanism of Internal Audit Results of Insurance Financial Products Is Not Perfect

#### 4.7.1. Internal Auditors Do Not Pay Enough Attention to Audit Results

A Insurance Company internal audit work is not valued by management. First,A Insurance management always focuses on day-to-day operations such as the personal insurance business, commercial insurance business, and midsize business. The Audit Department is affiliated to the Administrative Department, and its responsibility is to supervise and correct mistakes in various departments. Second, the internal audit department was set up in parallel with more than 20 insurance departments in parallel to invalidate the rights of internal audit institutions. Internal auditors sometimes, even the most basic insurance product audit information is difficult to obtain. Finally, due to inadequate audit communication and lack of trust, internal auditors are not welcome within the unit. Table 2 shows that insurers heard 28% of their internal audit reports in 2019, but 72% of managers listened less frequently.Table 2
Reports on high-level audit listening in 2020.
The top executives listened to the audit situation report formOftenOccasionallyFewTotalQuantity1325947Scale28%53%19%100%Consistent with the improved attitude of the 4-3 Manager Table (53%) towards the problems existing in the audit report, it is shown in Table3 that most company managers have only followed the key points of the audit report. Follow up the rectification situation in time, while the remaining 12% did not pay attention to the implementation of the rectification submitted to the inspection committee.Table 3
Senior management’s attitude towards rectification of problems raised in the internal audit report.
The attitude of the internal review reportPay great importance to and timely supervise the corresponding departments to complete the audit and rectificationMajor problems are only allowed to supervise the corresponding departments to complete the audit and rectificationFew people supervise the corresponding departments to complete the audit and rectificationTotalQuantity1625647Scale34%53%13%100%


## 4.1. Problems Existing in the Internal Audit Preparation Stage of Insurance Financial Products

### 4.1.1. Audit Project Team Members’ Work Quality Is Not High

The quality of work of A Insurance Company audit project team members is mainly assessed from four aspects: performance report, work efficiency, team spirit, and work discipline. Performance reports are mainly evaluated based on the effectiveness of the audit procedures and the reliability of the audit evidence. The correctness of the audit results is evaluated by three aspects. Work efficiency is assessed from two main aspects: audit clue search and audit problem analysis. Team cooperation status mainly evaluates the auditor’s attitude towards the work and communication skills [22].In the actual work of the internal audit of insurance financial products, the internal auditors only manage 30% of the balance sheet and insurance business. The department conducted inspections, and all transactions related to the inspection products were never managed by the insurance administration of other branches, so many insurance transactions were kept confidential. In addition, because internal auditors do not deal with insurance, they are not familiar with insurance financial products; the main problem is the inability to conduct a comprehensive review and analysis. The ability to identify the financial product audit is limited when analysis. According to the management requirements, when the asset management salesman shows the product to the customer, the customer must record and video the asset management procurement. However, in the actual inspection work, it is also difficult to download and view the relevant videos. Whether financial intermediaries recommend products to customers or communicate with other companies, the data collected by accountants is relatively difficult, which directly affects the quality of the audit.


## 4.1.1. Audit Project Team Members’ Work Quality Is Not High

The quality of work of A Insurance Company audit project team members is mainly assessed from four aspects: performance report, work efficiency, team spirit, and work discipline. Performance reports are mainly evaluated based on the effectiveness of the audit procedures and the reliability of the audit evidence. The correctness of the audit results is evaluated by three aspects. Work efficiency is assessed from two main aspects: audit clue search and audit problem analysis. Team cooperation status mainly evaluates the auditor’s attitude towards the work and communication skills [22].In the actual work of the internal audit of insurance financial products, the internal auditors only manage 30% of the balance sheet and insurance business. The department conducted inspections, and all transactions related to the inspection products were never managed by the insurance administration of other branches, so many insurance transactions were kept confidential. In addition, because internal auditors do not deal with insurance, they are not familiar with insurance financial products; the main problem is the inability to conduct a comprehensive review and analysis. The ability to identify the financial product audit is limited when analysis. According to the management requirements, when the asset management salesman shows the product to the customer, the customer must record and video the asset management procurement. However, in the actual inspection work, it is also difficult to download and view the relevant videos. Whether financial intermediaries recommend products to customers or communicate with other companies, the data collected by accountants is relatively difficult, which directly affects the quality of the audit.


## 4.2. Problems Existing in the Implementation Stage of the Internal Audit of Insurance Financial Products

### 4.2.1. Internal Audit Is a Mere Formality

A Insurance Company did not play the biggest role of the internal audit department. Management believes the company’s ultimate goal in the future is a profit and that the audit division is unrelated to revenue and revenue. In fact, some managers only regard the internal audit as an internal account and do not pay due attention and response to the problems found in the internal audit of insurance products. In A insurance companies, the internal audit process of insurance financial products often does not get the attention of the top level in the audit reports. In addition, in the actual work of internal audit in insurance companies, internal auditors worried about affecting the interests of stakeholders and obstructing the way, and the audit work cannot be carried out objectively and comprehensively, which has an adverse impact on the company’s business [23].The dynamic approach is unlikely to be outdated.First, the internal audit product management insurance informatization is weak. The internal audit method of insurance product management is still based on the traditional internal audit method, mainly referring to the relevant documents and information of insurance product companies. Internal audit will not meet the requirements of the rapid development of insurance financial products and will directly promote the effectiveness of product internal audit on insurance management.Second, the internal audit of insurance financial products is mainly postaudit and field audit. Internal audit of insurance financial products is for all aspects of “insurance financial products” focusing on insurance financial products, as well as insurance financial products, investment management, business sales, after-sales service, and other references. However, in reality, the internal audit of financial products is still conducted locally and postaudit, rarely conducted before the audit. The lack of a comprehensive and systematic evaluation of insurance financial products increases the audit risks while auditing. As can be seen from Table1, among the five branches studied, we can see that on-site audit is still the focus, supplemented by external audit, and the number of on-site audit is very small.Table 1
Internal audit on-site and off-site audit days of insurance companyA.
No.Audited enoughDays of on-site auditDays of off-site audit1A branch522B branch413C branch314D branch615E branch41


## 4.2.1. Internal Audit Is a Mere Formality

A Insurance Company did not play the biggest role of the internal audit department. Management believes the company’s ultimate goal in the future is a profit and that the audit division is unrelated to revenue and revenue. In fact, some managers only regard the internal audit as an internal account and do not pay due attention and response to the problems found in the internal audit of insurance products. In A insurance companies, the internal audit process of insurance financial products often does not get the attention of the top level in the audit reports. In addition, in the actual work of internal audit in insurance companies, internal auditors worried about affecting the interests of stakeholders and obstructing the way, and the audit work cannot be carried out objectively and comprehensively, which has an adverse impact on the company’s business [23].The dynamic approach is unlikely to be outdated.First, the internal audit product management insurance informatization is weak. The internal audit method of insurance product management is still based on the traditional internal audit method, mainly referring to the relevant documents and information of insurance product companies. Internal audit will not meet the requirements of the rapid development of insurance financial products and will directly promote the effectiveness of product internal audit on insurance management.Second, the internal audit of insurance financial products is mainly postaudit and field audit. Internal audit of insurance financial products is for all aspects of “insurance financial products” focusing on insurance financial products, as well as insurance financial products, investment management, business sales, after-sales service, and other references. However, in reality, the internal audit of financial products is still conducted locally and postaudit, rarely conducted before the audit. The lack of a comprehensive and systematic evaluation of insurance financial products increases the audit risks while auditing. As can be seen from Table1, among the five branches studied, we can see that on-site audit is still the focus, supplemented by external audit, and the number of on-site audit is very small.Table 1
Internal audit on-site and off-site audit days of insurance companyA.
No.Audited enoughDays of on-site auditDays of off-site audit1A branch522B branch413C branch314D branch615E branch41


## 4.3. Problems Existing in the Internal Audit Reporting Stage of Insurance Financial Products

### 4.3.1. The Focus of the Audit Report Is Not Prominent

According to the latest requirements of the modern insurance internal audit business, the internal audit report should explain the focus and scope of the audit. The lack of focus on the internal audit report of insurance financial products is mainly manifested as follows: the internal audit report of A, insurance financial products mainly involves the operation and sales of insurance financial products. Including the research and development of financial products, investment management, and after-sales service, the audit content is too narrow. If the insurance products are audited only from the perspective of business and sales, the lack of a comprehensive and systematic audit of the whole insurance product process will lead to insufficient audit conclusions and insufficient audit evaluation, resulting in serious consequences.


### 4.3.2. The Contents of Audit Reports Are Not Completely Standardized

After the completion of the audit of insurance financial products, the audit project team shall formulate the audit report, opinions, and suggestions according to the verified audit evidence, and publish the audit report. As can be seen from Figure4, the main problems existing in the internal audit report of insurance financial products of A insurance company are inadequate audit of auditors, incomplete audit report elements (58% and 15%, respectively), and unqualified to provide important explanations. On key issues, 11% and 16% did not provide feasibility studies on critical issues. It can be seen from the table that the main problem of the internal audit report is that the audit is not thorough and incomplete. This aspect is the key to insurance financial products, including the internal audit of insurance financial products that is not rigorous enough, especially the lack of attention to whether the sales personnel issue a clear risk prompt in the marketing process. On the other hand, the Insurance Audit Department mainly audits the insurance products of a business unit of a branch and does not audit the insurance financial products of other branches of the branch. The internal audit of insurance financial products does not achieve the full coverage of the branches.Figure 4
Statistical table of internal audit quality report of an insurance company.


## 4.3.1. The Focus of the Audit Report Is Not Prominent

According to the latest requirements of the modern insurance internal audit business, the internal audit report should explain the focus and scope of the audit. The lack of focus on the internal audit report of insurance financial products is mainly manifested as follows: the internal audit report of A, insurance financial products mainly involves the operation and sales of insurance financial products. Including the research and development of financial products, investment management, and after-sales service, the audit content is too narrow. If the insurance products are audited only from the perspective of business and sales, the lack of a comprehensive and systematic audit of the whole insurance product process will lead to insufficient audit conclusions and insufficient audit evaluation, resulting in serious consequences.


## 4.3.2. The Contents of Audit Reports Are Not Completely Standardized

After the completion of the audit of insurance financial products, the audit project team shall formulate the audit report, opinions, and suggestions according to the verified audit evidence, and publish the audit report. As can be seen from Figure4, the main problems existing in the internal audit report of insurance financial products of A insurance company are inadequate audit of auditors, incomplete audit report elements (58% and 15%, respectively), and unqualified to provide important explanations. On key issues, 11% and 16% did not provide feasibility studies on critical issues. It can be seen from the table that the main problem of the internal audit report is that the audit is not thorough and incomplete. This aspect is the key to insurance financial products, including the internal audit of insurance financial products that is not rigorous enough, especially the lack of attention to whether the sales personnel issue a clear risk prompt in the marketing process. On the other hand, the Insurance Audit Department mainly audits the insurance products of a business unit of a branch and does not audit the insurance financial products of other branches of the branch. The internal audit of insurance financial products does not achieve the full coverage of the branches.Figure 4
Statistical table of internal audit quality report of an insurance company.


## 4.4. Audit Departments Have Weak Authority and Poor Independence

Independence is the core of internal audit work, and ensuring the independence of internal audit of insurance financial products is the premise for internal auditors to perform their duties. According to the organizational structure ofA insurance, because the institution has no corresponding audit department, it is very difficult to audit the branch insurance asset management products, which is not conducive to the internal audit business of insurance asset management products.First, the internal audit department of A Insurance Company reports directly to the business management and fails to fully perform the internal audit function. Internal audit services, whether in the development of insurance financial products or staffing insurance financial products, directly report to the management. The internal auditors are related to multiple interests, and there are many problems in the work. Therefore, when carrying out specific work on internal audit, the quality of internal audit drops, resulting in a large loss of internal audit data, because many verified problems are not reported or corrected, and the operation of insurance financial products cannot be guaranteed at all.Second, the internal audit department ofA Insurance Company has a low status and less authority. The level of the internal audit department is the same as that of finance, industrial, and commercial administration and personal insurance, but it has no right to pursue responsibility. The power of the internal audit department is not fully reflected. There is also a lack of proper inspection, balance, and oversight between the internal auditors and other departments.In Figure5, an overview of A Insurance internal auditors shows that only 8% of respondents in the survey sample were very satisfied with the internal audit task and 11%. Thirty-five percent of respondents expressed overall satisfaction and 46% expressed dissatisfaction with the credibility of the internal audit. It can be seen that almost half of the respondents were not satisfied with the authority of the internal audit, and the authority of the audit department was weak.Figure 5
Authoritative satisfaction survey of internal audit of insurance companyA.


## 4.5. Internal Audit Team of Insurance and Financial Products Is Not Strong

Although A Insurance recruits talent every year, the internal insurance product audit team is still relatively weak. The quality of internal audit skills or work ethics can no longer meet the requirements of audit change. This has greatly limited the progress in the internal audit.


## 4.6. Internal Audit Team Has Low Quality

The quality of the internal audit team is not high, mainly reflected in the following aspects: first, the audit department is seriously insufficient, but it should be responsible for the internal audit management of the group. The hard work and responsibilities can be imagined. Secondly, the threshold to enter the internal audit department is low and the audit process is fuzzy. If auditors are hired,A Insurance rarely investigates the career background of auditors, but only demonstrates business capabilities. Many internal auditors have not received audit training, lack expertise, hold relevant audit titles, and no professional training. Nothing is known about the relevant theories and methods. Third, many auditors do not understand the processing technology of different types of data and cannot effectively use computer technology in the audit work, resulting in high audit cost, long audit time, and weak audit effect.As shown in Figure6, the auditor background map of A Insurance Company shows 54% master’s degree or above, 13% bachelor’s degree, 9% bachelor’s degree, 9% junior college, and 7% others. As can be seen from the table, A Insurance Company has relatively high academic requirements for its auditors. Most internal auditors are undergraduate or more, and more than half are master’s.Figure 6
Educational background of auditors in an insurance companyA.Figure7 shows that current auditors and accounting are 35%, financial managers 14%, and others 51%. More than half of the internal auditors have no relevant professional experience, and the composition of the insurer A is unreasonable. Due to the unreasonable structure of the insurance company, the internal auditors are unable to properly handle the audit of insurance products related to the enterprise audit management, which affects the development of the internal audit of insurance financial products.Figure 7
Professional background of auditors in an insurance companyA.


## 4.7. The Application Mechanism of Internal Audit Results of Insurance Financial Products Is Not Perfect

### 4.7.1. Internal Auditors Do Not Pay Enough Attention to Audit Results

A Insurance Company internal audit work is not valued by management. First,A Insurance management always focuses on day-to-day operations such as the personal insurance business, commercial insurance business, and midsize business. The Audit Department is affiliated to the Administrative Department, and its responsibility is to supervise and correct mistakes in various departments. Second, the internal audit department was set up in parallel with more than 20 insurance departments in parallel to invalidate the rights of internal audit institutions. Internal auditors sometimes, even the most basic insurance product audit information is difficult to obtain. Finally, due to inadequate audit communication and lack of trust, internal auditors are not welcome within the unit. Table 2 shows that insurers heard 28% of their internal audit reports in 2019, but 72% of managers listened less frequently.Table 2
Reports on high-level audit listening in 2020.
The top executives listened to the audit situation report formOftenOccasionallyFewTotalQuantity1325947Scale28%53%19%100%Consistent with the improved attitude of the 4-3 Manager Table (53%) towards the problems existing in the audit report, it is shown in Table3 that most company managers have only followed the key points of the audit report. Follow up the rectification situation in time, while the remaining 12% did not pay attention to the implementation of the rectification submitted to the inspection committee.Table 3
Senior management’s attitude towards rectification of problems raised in the internal audit report.
The attitude of the internal review reportPay great importance to and timely supervise the corresponding departments to complete the audit and rectificationMajor problems are only allowed to supervise the corresponding departments to complete the audit and rectificationFew people supervise the corresponding departments to complete the audit and rectificationTotalQuantity1625647Scale34%53%13%100%


## 4.7.1. Internal Auditors Do Not Pay Enough Attention to Audit Results

A Insurance Company internal audit work is not valued by management. First,A Insurance management always focuses on day-to-day operations such as the personal insurance business, commercial insurance business, and midsize business. The Audit Department is affiliated to the Administrative Department, and its responsibility is to supervise and correct mistakes in various departments. Second, the internal audit department was set up in parallel with more than 20 insurance departments in parallel to invalidate the rights of internal audit institutions. Internal auditors sometimes, even the most basic insurance product audit information is difficult to obtain. Finally, due to inadequate audit communication and lack of trust, internal auditors are not welcome within the unit. Table 2 shows that insurers heard 28% of their internal audit reports in 2019, but 72% of managers listened less frequently.Table 2
Reports on high-level audit listening in 2020.
The top executives listened to the audit situation report formOftenOccasionallyFewTotalQuantity1325947Scale28%53%19%100%Consistent with the improved attitude of the 4-3 Manager Table (53%) towards the problems existing in the audit report, it is shown in Table3 that most company managers have only followed the key points of the audit report. Follow up the rectification situation in time, while the remaining 12% did not pay attention to the implementation of the rectification submitted to the inspection committee.Table 3
Senior management’s attitude towards rectification of problems raised in the internal audit report.
The attitude of the internal review reportPay great importance to and timely supervise the corresponding departments to complete the audit and rectificationMajor problems are only allowed to supervise the corresponding departments to complete the audit and rectificationFew people supervise the corresponding departments to complete the audit and rectificationTotalQuantity1625647Scale34%53%13%100%


## 5. Countermeasures to Promote the Construction of Enterprise Internal Audit Informatization

### 5.1. Improving the Construction of Enterprise Internal Audit Informatization

#### 5.1.1. Enhancing the Awareness of Internal Audit Informatization Construction

In order to ensure the smooth development of internal audit information and play an important role in internal audit informatization, first of all, to improve the awareness of information processing and create a positive atmosphere in the company, so as to ensure the stability of the internal audit environment. Corporate leaders need to improve the importance of IT, increase IT publicity, increase employee awareness of the importance of IT, and encourage them to understand IT information. In addition, enterprises need to establish perfect audit standards, actively promote advanced information management technology, and cultivate the new spirit of continuing to promote enterprise internal audit among enterprise employees.


#### 5.1.2. Integrating and Strengthening the Big Data Audit Platform

Internet technology promotes the progress of various industries and cannot be separated from the use of massive data. Due to the uniqueness of the company’s operations, its connection to massive amounts of data is strengthened. In the future, more data will be processed through the platform system. In order to improve the company’s ability to adapt to the new environment and better respond to market risks, the company needs to continue to innovate and support platform-based technologies for the use of a variety of data to analyze, architect, and collaborate. Build an intelligent internal audit platform and continuously enhance the system’s operating structure and audit system’s functionality. One can be consolidated and bolstered by(1)
According to the basic structure of the system, the storage and data methods can be continuously combined to increase the data processing capacity of the system and meet the different needs of users;(2)
Standard data, on the one hand, to strengthen data collection, provide good data support for specific regional management, specific division into system, and high requirements for the quality of data; on the other hand, strengthen data coverage, automatic data integration level, strengthen data collection ability and system integration, and improve data consolidation ability.(3)
In the analysis method, a system analysis method can be developed from three levels: first is to improve report data automation level, such as data visualization, automation, and then in-depth data exploration; second is to increase the autonomy of department business; the third is to introduce new technology, the focus on data collection, exchange, and integration; and the fourth is to use the Internet interconnection and Internet technology access data, and strengthen the analysis of data analysis method.(4)
In the field of team building, we should establish an expert team, constantly strengthen business skills, build data services, and achieve greater business cooperation. At the same time, according to the actual data needs, form relevant teams, develop professional needs, constantly improve skills, analyze data according to user needs, and provide a good environment for comprehensive information.


#### 5.1.3. Strengthening Information System Analysis

In the era of big data, data have a high value in all aspects of life, especially in the early stage of the construction of the audit platform. The platform provides information statistics, and clustering, to provide a good foundation for data, is an important task to ensure the quality and quantity of data.The focus of the audit is the consistency of data entry provisions, such as whether the relevant data entry conforms to legal provisions, whether the system has specific data management methods and confidential information, and whether the correct method. Avoid potential errors, and protect important system information by performing multiple data analysis.


### 5.2. Strengthening the Maintenance of the Internal Audit Information System

#### 5.2.1. Ensuring Audit Data Security

China’s economy is under the background of information technology integration. Facing the new market environment, many enterprises will also face major challenges. In addition to audit data security, special attention is also paid to centralized control. In today’s society, when information changes rapidly, there are certain gaps in different company management levels, and different response measures are taken. In such a market environment, how to ensure information security is particularly important.Compared with the traditional audit work, the system audit method has certain advantages in the storage of relevant data. Not only can relevant data be classified, but also contact with irrelevant personnel can be avoided through authorization. However, in the context of information sharing, data transmission is highly shared. Inadvertently use computer technology to make the system data replicable. If malicious operation is conducted, it will not only cause the leakage or loss of important audit information, but also affect the completion of the audit. In order to prevent the development of the above adverse situations, the data security can be guaranteed by the system setting, and the relevant permission must be met to enter the system to obtain the corresponding data information.


#### 5.2.2. Ensuring the Security of the Audit Information System

In order to ensure the stable and efficient operation of the audit system, professionals need to be trained. For the audit personnel, the enterprise should organize vocational training for them, on the one hand, to strengthen the professional ability of employees through vocational and technical training, on the other hand, to provide system training, requiring all auditors to meet the standards in the process of work. The company shall also divide its employees into different business levels based on the specific tasks, and divide the system maintenance personnel who work hard to ensure the system performance. To reduce the risk of the audit system, in addition to improving staff business capabilities, system maintenance and upgrading are also important. Specific operations can be performed from the following aspects.Pay attention to system security, install antivirus software, install firewall, etc. Strengthen the maintenance of system equipment to prevent cyberattacks and harassment. In terms of software, audit software can be developed to apply for permission for internal personnel to ensure the normal operation of the system.Focus on the audit process. We must pay more attention to the whole audit process. On the other hand, we should strengthen the attention of operators. On the other hand, we need to continuously monitor the audit system, and timely identify and solve problems.Apply professional technology to ensure system safety can use some professional technologies such as VPN. Pay attention to the professional quality of the auditor. After continuous professional audit training, the company can also hire experienced auditors to communicate on the actual business, point out the deficiencies and improvement of the company’s business, and improve.


#### 5.2.3. Real-Time Security of the Internal Audit Information System

With the development of the internal audit system, the relevant branch system cannot be ignored, in order to constantly adapt to the audit requirements of the company’s business, and to make greater contributions to the long-term development of the company. Consideration should also be given to maintaining the information interface during the system operation, which requires a contract between the Company and the system manufacturer. Cooperate with Party A to continuously improve the internal audit information system.


### 5.3. The Ability of Information Auditors Needs to Be Improved

#### 5.3.1. Cultivation of Compound Auditors

Two factors should be considered for the training of compound auditors: one is the foundation of professional knowledge, and the other is the accumulation of work experience. For the audit department ofA Insurance Company, auditors need to understand the audit process, and have a certain understanding of information technology, and execute it according to the requirements of the company. Generally speaking, there are two ways to cultivate talents: internal training and talent recruitment.Talent recruitment: that is, to fill the existing talent gap through recruitment or other means, while bringing new blood to the company.Talent training: the company recruits appropriate personnel from their own employees to conduct skills training, so that the audit team can always master new technologies and methods while maintaining the existing business level and improving the skills and knowledge level. In addition to the training courses organized within the company, the company also organizes specialized external training courses to understand market conditions and master technology and advanced concepts, and enterprises can create a professional knowledge base based on the type of business they operate and realize. Realize overall improvement through internal changes and summary of the professional knowledge base.(1) Talent Training for the Maintenance and Construction of the Data Audit System. The use of internal audit systems requires a high level of data, for example, changes in business policy, amendments to government policies, etc. The above-mentioned parametes can influence the internal audit system. For this reason, the company is also considering training expertise in the area. The operation and maintenance team can also guide the supervisors to ensure the healthy and effective operation of the system in combination with the actual system needs.First is to carry out research on audit theory. The system collects a large amount of data, summarizes the data audit ideas, and constantly studies in new fields on this basis. The research in this aspect requires the person in charge to collect various information types and learn from some successful cases, so as to realize the continuous improvement of the internal audit information of the enterprise. Second is to carry out audit methods and technical research. With digital technology, enterprises need to choose to combine their own needs and suitable audit methods.Third is to integrate the existing audit model. Thinking that the information audit mode is not mature, there are not many regulations on the audit, and especially in the data audit, there are no relevant regulations. Therefore, combined with the current state-of-the-art audit methods, it is very important to determine the legal status of the audit based on the data. According to the specific content of the data audit, the Data Audit Standards shall be prepared and subsequently revised. In the current Big Data Audit Law, only the overall framework is defined, and provisions related to the specific audit content are implemented. In the process of conducting data audit, most of the information is electronic data, so whether the content and results of the audit are reasonable and legal is a key problem to be solved.


## 5.1. Improving the Construction of Enterprise Internal Audit Informatization

### 5.1.1. Enhancing the Awareness of Internal Audit Informatization Construction

In order to ensure the smooth development of internal audit information and play an important role in internal audit informatization, first of all, to improve the awareness of information processing and create a positive atmosphere in the company, so as to ensure the stability of the internal audit environment. Corporate leaders need to improve the importance of IT, increase IT publicity, increase employee awareness of the importance of IT, and encourage them to understand IT information. In addition, enterprises need to establish perfect audit standards, actively promote advanced information management technology, and cultivate the new spirit of continuing to promote enterprise internal audit among enterprise employees.


### 5.1.2. Integrating and Strengthening the Big Data Audit Platform

Internet technology promotes the progress of various industries and cannot be separated from the use of massive data. Due to the uniqueness of the company’s operations, its connection to massive amounts of data is strengthened. In the future, more data will be processed through the platform system. In order to improve the company’s ability to adapt to the new environment and better respond to market risks, the company needs to continue to innovate and support platform-based technologies for the use of a variety of data to analyze, architect, and collaborate. Build an intelligent internal audit platform and continuously enhance the system’s operating structure and audit system’s functionality. One can be consolidated and bolstered by(1)
According to the basic structure of the system, the storage and data methods can be continuously combined to increase the data processing capacity of the system and meet the different needs of users;(2)
Standard data, on the one hand, to strengthen data collection, provide good data support for specific regional management, specific division into system, and high requirements for the quality of data; on the other hand, strengthen data coverage, automatic data integration level, strengthen data collection ability and system integration, and improve data consolidation ability.(3)
In the analysis method, a system analysis method can be developed from three levels: first is to improve report data automation level, such as data visualization, automation, and then in-depth data exploration; second is to increase the autonomy of department business; the third is to introduce new technology, the focus on data collection, exchange, and integration; and the fourth is to use the Internet interconnection and Internet technology access data, and strengthen the analysis of data analysis method.(4)
In the field of team building, we should establish an expert team, constantly strengthen business skills, build data services, and achieve greater business cooperation. At the same time, according to the actual data needs, form relevant teams, develop professional needs, constantly improve skills, analyze data according to user needs, and provide a good environment for comprehensive information.


### 5.1.3. Strengthening Information System Analysis

In the era of big data, data have a high value in all aspects of life, especially in the early stage of the construction of the audit platform. The platform provides information statistics, and clustering, to provide a good foundation for data, is an important task to ensure the quality and quantity of data.The focus of the audit is the consistency of data entry provisions, such as whether the relevant data entry conforms to legal provisions, whether the system has specific data management methods and confidential information, and whether the correct method. Avoid potential errors, and protect important system information by performing multiple data analysis.


## 5.1.1. Enhancing the Awareness of Internal Audit Informatization Construction

In order to ensure the smooth development of internal audit information and play an important role in internal audit informatization, first of all, to improve the awareness of information processing and create a positive atmosphere in the company, so as to ensure the stability of the internal audit environment. Corporate leaders need to improve the importance of IT, increase IT publicity, increase employee awareness of the importance of IT, and encourage them to understand IT information. In addition, enterprises need to establish perfect audit standards, actively promote advanced information management technology, and cultivate the new spirit of continuing to promote enterprise internal audit among enterprise employees.


## 5.1.2. Integrating and Strengthening the Big Data Audit Platform

Internet technology promotes the progress of various industries and cannot be separated from the use of massive data. Due to the uniqueness of the company’s operations, its connection to massive amounts of data is strengthened. In the future, more data will be processed through the platform system. In order to improve the company’s ability to adapt to the new environment and better respond to market risks, the company needs to continue to innovate and support platform-based technologies for the use of a variety of data to analyze, architect, and collaborate. Build an intelligent internal audit platform and continuously enhance the system’s operating structure and audit system’s functionality. One can be consolidated and bolstered by(1)
According to the basic structure of the system, the storage and data methods can be continuously combined to increase the data processing capacity of the system and meet the different needs of users;(2)
Standard data, on the one hand, to strengthen data collection, provide good data support for specific regional management, specific division into system, and high requirements for the quality of data; on the other hand, strengthen data coverage, automatic data integration level, strengthen data collection ability and system integration, and improve data consolidation ability.(3)
In the analysis method, a system analysis method can be developed from three levels: first is to improve report data automation level, such as data visualization, automation, and then in-depth data exploration; second is to increase the autonomy of department business; the third is to introduce new technology, the focus on data collection, exchange, and integration; and the fourth is to use the Internet interconnection and Internet technology access data, and strengthen the analysis of data analysis method.(4)
In the field of team building, we should establish an expert team, constantly strengthen business skills, build data services, and achieve greater business cooperation. At the same time, according to the actual data needs, form relevant teams, develop professional needs, constantly improve skills, analyze data according to user needs, and provide a good environment for comprehensive information.


## 5.1.3. Strengthening Information System Analysis

In the era of big data, data have a high value in all aspects of life, especially in the early stage of the construction of the audit platform. The platform provides information statistics, and clustering, to provide a good foundation for data, is an important task to ensure the quality and quantity of data.The focus of the audit is the consistency of data entry provisions, such as whether the relevant data entry conforms to legal provisions, whether the system has specific data management methods and confidential information, and whether the correct method. Avoid potential errors, and protect important system information by performing multiple data analysis.


## 5.2. Strengthening the Maintenance of the Internal Audit Information System

### 5.2.1. Ensuring Audit Data Security

China’s economy is under the background of information technology integration. Facing the new market environment, many enterprises will also face major challenges. In addition to audit data security, special attention is also paid to centralized control. In today’s society, when information changes rapidly, there are certain gaps in different company management levels, and different response measures are taken. In such a market environment, how to ensure information security is particularly important.Compared with the traditional audit work, the system audit method has certain advantages in the storage of relevant data. Not only can relevant data be classified, but also contact with irrelevant personnel can be avoided through authorization. However, in the context of information sharing, data transmission is highly shared. Inadvertently use computer technology to make the system data replicable. If malicious operation is conducted, it will not only cause the leakage or loss of important audit information, but also affect the completion of the audit. In order to prevent the development of the above adverse situations, the data security can be guaranteed by the system setting, and the relevant permission must be met to enter the system to obtain the corresponding data information.


### 5.2.2. Ensuring the Security of the Audit Information System

In order to ensure the stable and efficient operation of the audit system, professionals need to be trained. For the audit personnel, the enterprise should organize vocational training for them, on the one hand, to strengthen the professional ability of employees through vocational and technical training, on the other hand, to provide system training, requiring all auditors to meet the standards in the process of work. The company shall also divide its employees into different business levels based on the specific tasks, and divide the system maintenance personnel who work hard to ensure the system performance. To reduce the risk of the audit system, in addition to improving staff business capabilities, system maintenance and upgrading are also important. Specific operations can be performed from the following aspects.Pay attention to system security, install antivirus software, install firewall, etc. Strengthen the maintenance of system equipment to prevent cyberattacks and harassment. In terms of software, audit software can be developed to apply for permission for internal personnel to ensure the normal operation of the system.Focus on the audit process. We must pay more attention to the whole audit process. On the other hand, we should strengthen the attention of operators. On the other hand, we need to continuously monitor the audit system, and timely identify and solve problems.Apply professional technology to ensure system safety can use some professional technologies such as VPN. Pay attention to the professional quality of the auditor. After continuous professional audit training, the company can also hire experienced auditors to communicate on the actual business, point out the deficiencies and improvement of the company’s business, and improve.


### 5.2.3. Real-Time Security of the Internal Audit Information System

With the development of the internal audit system, the relevant branch system cannot be ignored, in order to constantly adapt to the audit requirements of the company’s business, and to make greater contributions to the long-term development of the company. Consideration should also be given to maintaining the information interface during the system operation, which requires a contract between the Company and the system manufacturer. Cooperate with Party A to continuously improve the internal audit information system.


## 5.2.1. Ensuring Audit Data Security

China’s economy is under the background of information technology integration. Facing the new market environment, many enterprises will also face major challenges. In addition to audit data security, special attention is also paid to centralized control. In today’s society, when information changes rapidly, there are certain gaps in different company management levels, and different response measures are taken. In such a market environment, how to ensure information security is particularly important.Compared with the traditional audit work, the system audit method has certain advantages in the storage of relevant data. Not only can relevant data be classified, but also contact with irrelevant personnel can be avoided through authorization. However, in the context of information sharing, data transmission is highly shared. Inadvertently use computer technology to make the system data replicable. If malicious operation is conducted, it will not only cause the leakage or loss of important audit information, but also affect the completion of the audit. In order to prevent the development of the above adverse situations, the data security can be guaranteed by the system setting, and the relevant permission must be met to enter the system to obtain the corresponding data information.


## 5.2.2. Ensuring the Security of the Audit Information System

In order to ensure the stable and efficient operation of the audit system, professionals need to be trained. For the audit personnel, the enterprise should organize vocational training for them, on the one hand, to strengthen the professional ability of employees through vocational and technical training, on the other hand, to provide system training, requiring all auditors to meet the standards in the process of work. The company shall also divide its employees into different business levels based on the specific tasks, and divide the system maintenance personnel who work hard to ensure the system performance. To reduce the risk of the audit system, in addition to improving staff business capabilities, system maintenance and upgrading are also important. Specific operations can be performed from the following aspects.Pay attention to system security, install antivirus software, install firewall, etc. Strengthen the maintenance of system equipment to prevent cyberattacks and harassment. In terms of software, audit software can be developed to apply for permission for internal personnel to ensure the normal operation of the system.Focus on the audit process. We must pay more attention to the whole audit process. On the other hand, we should strengthen the attention of operators. On the other hand, we need to continuously monitor the audit system, and timely identify and solve problems.Apply professional technology to ensure system safety can use some professional technologies such as VPN. Pay attention to the professional quality of the auditor. After continuous professional audit training, the company can also hire experienced auditors to communicate on the actual business, point out the deficiencies and improvement of the company’s business, and improve.


## 5.2.3. Real-Time Security of the Internal Audit Information System

With the development of the internal audit system, the relevant branch system cannot be ignored, in order to constantly adapt to the audit requirements of the company’s business, and to make greater contributions to the long-term development of the company. Consideration should also be given to maintaining the information interface during the system operation, which requires a contract between the Company and the system manufacturer. Cooperate with Party A to continuously improve the internal audit information system.


## 5.3. The Ability of Information Auditors Needs to Be Improved

### 5.3.1. Cultivation of Compound Auditors

Two factors should be considered for the training of compound auditors: one is the foundation of professional knowledge, and the other is the accumulation of work experience. For the audit department ofA Insurance Company, auditors need to understand the audit process, and have a certain understanding of information technology, and execute it according to the requirements of the company. Generally speaking, there are two ways to cultivate talents: internal training and talent recruitment.Talent recruitment: that is, to fill the existing talent gap through recruitment or other means, while bringing new blood to the company.Talent training: the company recruits appropriate personnel from their own employees to conduct skills training, so that the audit team can always master new technologies and methods while maintaining the existing business level and improving the skills and knowledge level. In addition to the training courses organized within the company, the company also organizes specialized external training courses to understand market conditions and master technology and advanced concepts, and enterprises can create a professional knowledge base based on the type of business they operate and realize. Realize overall improvement through internal changes and summary of the professional knowledge base.(1) Talent Training for the Maintenance and Construction of the Data Audit System. The use of internal audit systems requires a high level of data, for example, changes in business policy, amendments to government policies, etc. The above-mentioned parametes can influence the internal audit system. For this reason, the company is also considering training expertise in the area. The operation and maintenance team can also guide the supervisors to ensure the healthy and effective operation of the system in combination with the actual system needs.First is to carry out research on audit theory. The system collects a large amount of data, summarizes the data audit ideas, and constantly studies in new fields on this basis. The research in this aspect requires the person in charge to collect various information types and learn from some successful cases, so as to realize the continuous improvement of the internal audit information of the enterprise. Second is to carry out audit methods and technical research. With digital technology, enterprises need to choose to combine their own needs and suitable audit methods.Third is to integrate the existing audit model. Thinking that the information audit mode is not mature, there are not many regulations on the audit, and especially in the data audit, there are no relevant regulations. Therefore, combined with the current state-of-the-art audit methods, it is very important to determine the legal status of the audit based on the data. According to the specific content of the data audit, the Data Audit Standards shall be prepared and subsequently revised. In the current Big Data Audit Law, only the overall framework is defined, and provisions related to the specific audit content are implemented. In the process of conducting data audit, most of the information is electronic data, so whether the content and results of the audit are reasonable and legal is a key problem to be solved.


## 5.3.1. Cultivation of Compound Auditors

Two factors should be considered for the training of compound auditors: one is the foundation of professional knowledge, and the other is the accumulation of work experience. For the audit department ofA Insurance Company, auditors need to understand the audit process, and have a certain understanding of information technology, and execute it according to the requirements of the company. Generally speaking, there are two ways to cultivate talents: internal training and talent recruitment.Talent recruitment: that is, to fill the existing talent gap through recruitment or other means, while bringing new blood to the company.Talent training: the company recruits appropriate personnel from their own employees to conduct skills training, so that the audit team can always master new technologies and methods while maintaining the existing business level and improving the skills and knowledge level. In addition to the training courses organized within the company, the company also organizes specialized external training courses to understand market conditions and master technology and advanced concepts, and enterprises can create a professional knowledge base based on the type of business they operate and realize. Realize overall improvement through internal changes and summary of the professional knowledge base.(1) Talent Training for the Maintenance and Construction of the Data Audit System. The use of internal audit systems requires a high level of data, for example, changes in business policy, amendments to government policies, etc. The above-mentioned parametes can influence the internal audit system. For this reason, the company is also considering training expertise in the area. The operation and maintenance team can also guide the supervisors to ensure the healthy and effective operation of the system in combination with the actual system needs.First is to carry out research on audit theory. The system collects a large amount of data, summarizes the data audit ideas, and constantly studies in new fields on this basis. The research in this aspect requires the person in charge to collect various information types and learn from some successful cases, so as to realize the continuous improvement of the internal audit information of the enterprise. Second is to carry out audit methods and technical research. With digital technology, enterprises need to choose to combine their own needs and suitable audit methods.Third is to integrate the existing audit model. Thinking that the information audit mode is not mature, there are not many regulations on the audit, and especially in the data audit, there are no relevant regulations. Therefore, combined with the current state-of-the-art audit methods, it is very important to determine the legal status of the audit based on the data. According to the specific content of the data audit, the Data Audit Standards shall be prepared and subsequently revised. In the current Big Data Audit Law, only the overall framework is defined, and provisions related to the specific audit content are implemented. In the process of conducting data audit, most of the information is electronic data, so whether the content and results of the audit are reasonable and legal is a key problem to be solved.


## 6. Conclusion

With the rapid development of insurance business, there are more and more disputes between policyholders and insurance companies, so the internal audit of insurance financial products is even more urgent. The internal audit of insurance companies plays a positive role in reducing the risk of insurance and other financial products, standardizing the operation of insurance companies and asset management business, and promoting the healthy economic development.This article aims at selecting the internal audit as the research concept and taking the internal audit as the research object. We analyzed the current situation of internal audit ofA insurance Company and found a series of problems in the preparation, implementation, and reporting stage of internal audit. In view of the problems existing in the internal audit of A Insurance Company, the article deeply analyzes the causes deeply.According to the current situation of the internal audit ofA Insurance Company and the cause analysis of the existing problems of A Insurance Company, this article puts forward reasonable suggestions to improve the internal audit of A insurance company, so that the internal audit can play a role effectively. Countermeasures mainly include strengthening the construction of enterprise internal audit information system, strengthening the construction of internal audit team, broadening the internal audit methods and procedures, and increasing the application of internal audit results.



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*Source: 4700817-2022-07-12.xml*