内部审计“三线模型”在财险公司的应用：以B公司为例

打开文本图片集

中图分类号：F239 文献标志码：A 文章编号：1008-391X（2025）04-0292-09

Application of the“ThreeLinesModel" of internal audit in property insurance companies： a case study of company B

TIANJialin （LiaoningIntellectual PropertyProtection Center，Shenyang 11oo32，China）

Abstract：To further leverage the value-creation function of internal auditingand promote the high-quality development of enterprises，this study addresses issues such as weak internal audit independence，insuficient communication and collaboration，and low work efficiency. Taking the“Three Lines Model” theory asa framework，B Property Insurance Company has enhanced its corporate governance capabilities and standards through measures including restructuring the management structure，clarifying coordination mechanisms，and advancing digital transformation.Practical results demonstrate that the application of the“Three Lines Model” hassignificantly improved theeffciencyofthecompany's internalaudit andeffctivelyfacilitatedthe positive role of internal auditing in the company's innovative development.

Keywords： internal audit; Three Lines Model; insurance company；corporate governance； high-quality development

0 引言

布的三道防线模型被看作是良好组织治理和风险管理的基础性指引。（剩余9741字）