人壽保險業務員內控自評作業關鍵因素之研究

A Study of the Key Internal Control Self-Assessment Elements for Life Insurance Company Agents

陳松齡(Chen Song Ling)

指導教授 ： 黃士銘

國立中正大學/管理學院/會計與資訊科技學系/碩士(2015年)

摘要

保險業過去強調增員及話術、文宣運用的行銷模式，已隨著消費者意識的抬頭，逐漸產生不少的銷售問題，以致保險主管機關監理態度不得不轉趨嚴謹，加上國內保險業市場已趨飽和、競爭異常激烈，且其營運風險高、業務種類繁雜，所有權結構及銷售方式又相當多元化，業者若稍有不慎，其所受的損失恐非強調業績至上的業務員所能承受的，因此，業者在面對客戶開發與營銷時，必須開始正視如何避免事後層出不窮的問題，為避免此類問題，主管機關要求業者在商品銷售作業訂定時，不能只單純考慮業績面，必須建立公司治理，提高內部控制有效性，強調風險管理高於機會管理哲學，以確保內部控制實施後的有效性。內部控制與稽核制度設計的優劣，攸關保險業目標是否可以合理達成，在過去內控的有效性係由稽核人員加以評估，目前已改由內控單位自行檢查，但因多數內控單位未能了解內控自評真正意義，無法聚焦重要事項查核，或有流於形式，或投入過多無效的人力、物力成本方能完成自行查核作業，為降低此類問題發生，客觀且整體考量壽險業務員進行內控自評的有效性是一項重要議題。本研究使用Gowin's Vee diagram質性研究方法，藉由參考相關文獻與實務個案來彙整出內部控制作業項目，建構七個層面，47個指標，透過問卷調查，經由重要-表現分析法進行資料分析，得知人壽業務員內控自評項目之現況與未來方向，期能有效提高對業務員的監理，並適當維持保單招攬的品質，間接降低壽險作業風險，合理確保企業的營運的效率與效果。

關鍵字

內控自行評估 ； 內控自評 ； 內部控制 ； 自行查核

並列摘要

In the past,the insurance industry usually emphasized on the importance of increasing members of salesmen, skill of sale,the use of marketing propaganda model. With the recent rise of consumer awareness, the consumer disputes increased as well.In reaction toward these situation , the insurance industry supervision authorities have become more rigorous attitude. Along with the domestic insurance industry market has become saturated, the competition is fierce. Due to complexity of the business models over emphasis on performance-oriented sales and high operational risk, ownership structure and diversified sales, the industry cannot afford losses by even with slightest mistakes. Therefore, the industry in the face of customer development and marketing, it must begin to address the problem of how to avoid future disputes. In order to do so, the competent authority may require the industry to exercise corporate governance,improve the effectiveness of internal control and risk management when making future sales plan. To ensure the effectiveness of internal control after implementation,management philosophy should be emphasized over the opportunity philosophy. The internal control and audit system is only effective if it is set at reasonable goal.The effectiveness of the internal control system was assessed by auditors in the past,but currently it’s the internal control unit doing its self-checking. Since the majority of the internal control unit failed to understand the true meaning of self-assessment of internal control, they are not able to focus on issues and waste of manpower, material costs ,only to complete operations formality. To cope such issues, the overall objective assessments of the effectiveness of life insurance salesman’s internal control self-assessment is an important issue. Through this study,with the use of Gowin's Vee diagram qualitative research method, along with referencing archived internal control projects ,the relevant literature and case studies, we’ve construct seven control level,forty seven indicators via questionnaires.By using important - performance analysis method to conduct data analysis,we can realize the status and future direction of the insurnce salesman internal control self-assessment.Then we can effectively improve the supervision and appropriate insurace policy quality, indirectly reduce the risk of loss of operation and reasonable to ensure that enterprises operating in the efficiency and effectiveness.

並列關鍵字

self-assessment of internal control ； internal control self-assessment ； internal control ； self-checking

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