Organizacja audytu wewnętrznego w zakładach ubezpieczeń w świetle Solvency II oraz standardów audytu
Organization of internal auditing in insurance companies in the light of Solvency II and audit standards

Summary/Abstract: The purpose of this paper is to define the basic rules of organization and operation of the auditing units in insurance companies, taking into consideration the Solvency II guidelines and the international standards for internal audit. The paper emphasizes the significant role of internal audit in adding value and facilitating the operations of insurance companies. It suggests models for subordinating internal audit units at organizational level in insurance companies. The paper identifies the basic areas and processes subject to internal auditing works.

• Details
• Contents