保險代理人內部控制與內部稽核之研究

主管機關自2011年12月26日公布「保險代理人公司保險經紀人公司內部控制稽核制度及招攬處理制度實施辦法」至今，期間歷經4次修正。2019年主管機關考量規模較小之保險代理人公司、經紀人公司欠缺負擔過重法遵成本之能力，為符合監理之比例原則，將保險代理人公司應建立內部控制、稽核制度與招攬處理制度及程序之年度營業收入標準，由新臺幣一億元以上調高至三億元。對於保險代理人公司執行內部控制與內部稽核制度是否面臨困難、內部控制制度是否符合制定法令之目的及法令制度面有何改善空間之相關檢討之研究卻相較有限。　　本研究之目的旨在探討保險代理人內部控制與內部稽核制度之建立與工作重點，並結合個案及研究分析，探討在執行內部控制與內部稽核時所面臨之問題及常見的缺失與改善對策，避免作業疏失及舞弊案件發生，確保消費者權益，強化公司監理之運作。　　內部控制乃是企業管理重要的基石，保險代理人之內部控制如能有效設計及執行其內部控制制度，加強重視招攬端業務，並輔以內部稽核監督功效，即能因應瞬變之經營環境，強化董事會與管理階層之公司治理與經營決策，降低風險至可接受水準，以協助企業達成永續經營目標。

關鍵字

保險代理人；內部控制；內部稽核

並列摘要

Since December 26, 2011, the competent authority has promulgated the "Implementation Measures for the Internal Control Auditing System and the Solicitation Handling System of Insurance Agent Company and Insurance Broker Company". It has undergone four amendments during the period. In 2019, the competent authorities revised the above regulation by considering the ability of smaller agents or brokers to bear the cost of regulation compliance. This revision regulates that the insurance agent company or insurance broker company must establish its internal control and auditing system, solicitation handling system and the procedures, when its business income is more than NT$ 300 million which replaced the previous standard of NT$100 million. There is limited research on whether the insurance agent's implementation of internal control and internal auditing systems is difficult, whether the internal control system is in compliance with the statute and the relevant review of the legal system. 　　The purpose of this study is to explore the establishment and focus of the internal control and internal audit system of insurance agents, and to discuss the problems faced in the implementation of internal control and internal audit and the common problems of lack and improvement, combined with case and research analysis. Avoid job losses and fraud cases, ensure consumer rights, and strengthen the operation of company supervision. 　　Internal control is an important cornerstone of enterprise management. If the internal control of insurance agents can effectively design and implement its internal control system, and strengthen the emphasis on recruiting business, and supplemented by internal audit supervision, it can respond to the transient business environment. Strengthen corporate governance and management decisions of the board of directors and management to reduce risk to acceptable levels to help companies achieve sustainable business goals.