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Standardization of internal controls in insurance companies in accordance with ISA
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STANDARDIZATION OF INTERNAL CONTROLS IN INSURANCE COMPANIES IN ACCORDANCE WITH ISA
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Turgaeva Aksana Albekovna 1
Authors:
1.  Astrakhan State Technical University (Department “Economic Stability”, Associate Professor)

Type:
Article
DOI:
https://doi.org/10.12737/1998-0701-2020-10-17
Pages:
from 10 to 17
Status:
Published
Received:
25.02.2020
Accepted:
12.03.2020
Published:
12.03.2020
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian
Keywords:
internal control, International auditing standards, COSO standard, ISO 9000:2015, COBIT and ITIL models, business-process, Insurance Company
Abstract and keywords
Abstract (English):
The article describes the main international standards governing the organization of internal control. The legislative framework for regulating internal control in an insurance organization is given. The classification of insurance companies by various criteria is presented, an approximate list of business processes in the insurance company is developed, and in particular, a group of processes for bank insurance in the insurance business.

Keywords:
internal control, International auditing standards, COSO standard, ISO 9000:2015, COBIT and ITIL models, business-process, Insurance Company
References

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