1. Assist the general manager of the branch to carry out compliance audit, draw up the annual work plan of the branch and promote its implementation;
2. Guide and coordinate the compliance audit work of all branches and subordinate institutions, organize compliance training, and provide legal and compliance consultation for internal employees;
3. Conduct compliance review on important rules and regulations, new products and business processes of the branch, and issue compliance review opinions;
4. Be responsible for the contract review affairs within the authority of the branch, and issue legal review opinions on the contract;
5. Take the lead in organizing the branch's anti-money laundering work, and be responsible for the summary and submission of large-value and suspicious transaction information of the branch;
6. Manage the litigation affairs of branches under centralized management, and be responsible for the management of external lawyers of branches and the submission of litigation statistics;
7. Organize the implementation of internal control, compliance and risk assessment of branches, and be responsible for summarizing and writing internal control, compliance and risk assessment reports of branches;
8. Other work assigned by the leaders.
Implementation steps of internal control system (system) evaluation scheme of insurance company
The first stage:
1. Prepare carefully, collect data and master evaluation methods.
2 preliminary understanding of the situation, to determine the unit under review.
3. Clarify the scope of review. Such as an item, part or all of it.
4. The soundness test of the evaluated unit should be comprehensively tested, and it is not easy to spot check (except in special circumstances).
5. Compliance test can take a certain proportion or one item, part or all according to the actual situation.
The second stage:
Further preparation and review of the internal control system (subsystem) established for a business activity shall include the following main aspects:
1. Clear control points.
2. Clear control objectives.
3. Clear control measures.
4. Define the content and investigation items of robustness test.
5. Define the content and investigation items of compliance test.
6. Decide whether to participate in the walk-through test according to the situation.
7. Develop the corresponding soundness test questionnaire.
8. Develop internal control flow chart (subsystem).
9. Decide whether to implement substantive testing according to the situation.
10. Make a comprehensive evaluation of the test results and write a comprehensive report.
The third stage: robustness test
Step 1: Draw up the audited entity and define the scope of review or the internal control of a business and all or part of its business activities. We should grasp the main control system, but we should not ignore its subsidiary control system.
The second step is to make corresponding review plans, exercises, forms and explanations according to the proposed review scope.
The third step is to formulate evaluation criteria. The evaluation standard (evaluation score) should be realistic and strictly controlled, and the standard should not be relaxed, with the objective reflection of the real situation of the internal control of the evaluated unit as the criterion.
The fourth step is to formulate the corresponding robustness test questionnaire according to the test scope. The control system listed in this table should grasp the main control points, but the secondary aspects should not be ignored, and the control system should be decomposed as detailed as possible according to the specific situation.
The fifth step is to get a preliminary understanding of the internal control of the audited entity.
The sixth step is to test the soundness of the internal control system according to the provisions of the audit plan and practice.
The seventh step, the soundness test should pay attention to: ① The determined review time range must be strictly relaxed to reflect the real control situation at that time. (2) The soundness test cannot be spot-checked by the identified evaluation unit or the test of a certain, partial or all business and business activities, but must be comprehensively tested, otherwise it cannot truly reflect one aspect or all of internal control. (3) Attention should be paid to whether a punishment system has been established for key control points and important control points.
Step 8: Calculate the test scores.
Step 9, score the soundness test according to the obtained score, and make a preliminary evaluation according to the test results.
The fourth stage: compliance test
Step 10: Determine the compliance test range according to the integrity test results.
Step 1 1: According to the audit scheme, practice and specific test results of internal control soundness assessment, and according to the determined compliance test items and scope, the corresponding compliance test scheme, practice, forms and descriptions are formulated.
Step 12. According to the determined test scope, make a scientific and rigorous internal control flow chart (called internal control subsystem) for the internal control of the operation and processing flow of a certain business, or use the test table to decompose it clearly.
In step 13, when determining the internal control flow chart or test table, the main control points, objectives, measures, test contents and investigation items must be determined according to the business processing flow.
Step 14, formulate scientific evaluation standard (evaluation score) and grade of conformity test.
Step 15, according to the robustness test results, decide whether to perform walkthrough test on a service.
Step 16: Conduct compliance test according to the audit plan, actual requirements and established flow chart.
Step 17, conformity test usually adopts three main methods:
(1) Check the evidence law.
② Repeated test method.
③ Field observation.
The use of the above three methods should be flexibly mastered according to the actual situation, and can be used separately or simultaneously.
In step 18, attention should be paid to the compliance test: ① The audited entity and the determined test scope should proceed from reality, and a certain proportion or several businesses and business activities can be randomly selected to truly reflect the test situation. ② Attention should be paid to the detection of key control points and important control points. (3) There are three types of compliance testing business: the first is that the record has been completed in the last business year; The second is the business that has ended in that year; The third is the business being handled. You can choose three situations according to the actual situation.
Step 19, calculate the conformity test score.
Step 20, score according to the test scores, preliminarily evaluate the internal control compliance test, and write a comprehensive audit report.
The fifth stage: substantive testing
Step 2 1, according to the soundness and compliance test, decide whether to carry out substantive test.
Step 22: According to the determined substantive test scope, formulate corresponding audit plans, practices and forms.
Step 23: Conduct a detailed audit of one, part or all of the business and business activities (the specific implementation plan is omitted).
Step 24: Comprehensively evaluate the soundness and compliance of the internal control system and the results of substantive tests, and write an audit report.