近年来,大型寿险公司对经济责任审计工作的重视程度円益提高,相关的审计项目管理
和制度正逐步健全完善。审计项目团队管理的核心内容是对审计项目团队进行科学高效
管理,让审计项目高质量高效率的顺利完成。本文研究审计项目团队管理是将项目管理
中的团队理论引用到实际审计项目中,探讨借鉴团队管理理论提高审计项目质量的可能
性。
本文从寿险公司经济责任审计项目立项开始,运用目前项目管理中的团队理论,
将团队内的精干化管理、明晰化管理、流程化管理、激励式管理等观点和方法引入审计
项目管理领域,探讨审计项目团队管理如何进行科学的分组、细化的分工、合理的考核,
适当的激励,通过上述方法提高审计质量降低审计成本和风险。
本文共六章。第一章绪论,阐述本文研究的背景意义和介绍相关文献;第二章介
绍寿险公司经济责任审计项目特点,结合该特点,阐述团队管理与审计项目的关系;第
三章分析了当前审计项目团队管理的现状和问题和形成原因;第四章介绍寿险公司经济
责任审计项目团队管理方案,设计了团队管理细节,并寻求合适的管理办法,第五章进
行了实际的案例研究,通过案例研究详细的阐述审计项目团队管理方案。第六章结束语,
介绍本文的结论,阐述其意义及管理方案的推广价值,最后简述该方案在其它审计项目
的运用情况。
关键词:寿险公司经济责任审计项目团队管理
ABSTRACT
The economic responsibility audit in a life insurance company is an important part of
modern enterprise management and a supervision, Investigation and evaluation activity that
the audit department carries out related to the scope and degree of economic responsibility
implemented by the economic responsibility relationship body,which is of great significance
on strengthening the leader&39;s consciousness implementing the economic responsibility by law,
improving the management and supervising mechanism to the leader and promoting system
construction about punishment and precaution against corruption. In recent years, some large
life insurance companies put more and more emphasis on the economic responsibility audit
and the related management and system of audit project is gradually improving and becoming
perfect. The core content of team management of audit project is to carry out a scientific and
effective management on the audit team and thus realize the best management on the audit
project. The team management about audit project studied in this paper means to introduce
team management theory of project management into actual audit project and thus raises the
possibility of improving the audit quality through team management.
This paper, through studying economic responsibility audit project in a life insurance
company and making use of team management theory of modern project management,
introduces the standpoint and method of team management such as duty management,
communication management and encouragement management etc. into audit project
management and thus studies how to improve audit quality, lower audit cost and avoid audit
risk by implementing on scientific division of labor, reasonable assessment through team
management of an audit project.
This paper is consisted of the following six chapters: Chapter 1, introduction clarifying
the background, significance and method of the study; Chapter 2,introducing the
characteristics of an economic responsibility audit project in a life insurance company and
discussing the relationship between team management and audit project according to the
characteristics ; Chapter 3,analyzing the situation, problem and formation reason of the
current audit project team management; Chapter 4, introducing the method how to implement
the team management of the economic responsibility audit project in a life insurance company,
designing the details of team management and looking for a suitable way of management;
Chapter 5,making an actual case study and discussing a detailed method of audit project team
management through the case study; Chapter 6, contrasting effectiveness before the
implementation of the method with that after implementation of the method,proving the
possibility of the method by contrast and finally discussing the implementation of the
method in other project in a simple manner.
Key words: life insurance company, economic responsibility,audit project,
team management
第一章绪论
1.1寿险公司经济责任审计项目团队管理研究的背景及意义
1.1.1寿险公司经济责任审计项目团队管理研究的背景
寿险公司经济责任审计是寿险公司发展的内在需要,有助于选拔优秀干部,蓄存人
才,有助于寿险公司转变经营机制、提高管理水平、增强市场竞争力;有助于我国寿险
业的健康发展,防范风险。但由于我国寿险公司审计制度建立时间较晚,公司经理人的
经济责任审计存在一些不足之处,特别是审计项目的团队管理工作还没有到位,普遍反
映在观念上、管理上、时间上、方法上。
(1)观念较为落后,重视查问题、轻视管理
目前大部分审计从业人员认为,审计的主要目的是以检查问题为主,检查出来问题
的多少、大小决定审计项目的成败。项目经理对组员的考核是根据组员是否听话,是否
遵循意见,所发现问题的价值大小,严重程度作为考核指标。
(2)队伍粗放管理,无科学性
当前经济责任审计项目缺乏整体考虑,缺乏深入研究,审计项目就会产生随意性、
盲目性。导致审计质量不突出,增加审计风险。审计项目立项后,常发生随意改动,在
审计过程中对项目执行情况管控不到位,奖惩激励执行不到位,甚至到时最后不了了之。
因此当项目团队管理粗放时,审计项目的程序、计划就会流于形式。
(3)审计项目时间制定缺乏合理性
审计项目时间制定不合理,会影响审计项目团队管理。审计项目时间受被审对象环
境、工作量的影响,审计项目每个阶段所花费的时间是确定,但在实际审计过程中,遭
遇到情况会千差万别,对审计项目时间的要求也不一样,如不对审计项目时间进行合理
有效管理,势必会影响审计质量和效果,如因时间安排不合理,会挤掉一些审计子项目,
会导致该查的不查,查出来的了也不会深入审查。因此时间管理不当也可能会产生审计
风险。
(4)审计质量差、效果低
审计项目审前准备阶段责任制定不清、经济事项分析不全面,审计对象经营情况了
解不够准确,现场南计手段仍以传统的手工查账为主,审计信息化建设不能满足现代审
计项目需求,发展不平衡,计算机辅助审计工作处于探索建设阶段,审计分析结果不明
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