The role of accounting and internal control in the system of insurance business continuity
Автор: Shevelev Anatoly Evgenievich, Khokhryakov Alexey Sergeevich
Рубрика: Бухгалтерский учет, анализ и аудит
Статья в выпуске: 9 (268), 2012 года.
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This article deals with the problem of improvement of the systems of accounting and internal control of an insurance company for the purpose of the insurance business continuity. In view of the identified features of the insurance company the authors determine the elements of continuity of insurance business. The role of accounting system and internal control system is determined to ensure the continuity of insurance business.
Continuity of insurance business, accounting and reporting system, internal control system, risks of an insurance company, actuarial methods, solvency, financial stability, reserve system of an insurance of company
Короткий адрес: https://sciup.org/147155880
IDR: 147155880
