Bondarenko O. Учет и аудит деятельности страховых компаний: методика и организация

There have been investigated in the dissertation work topical theoretical and practical aspects of the accounting and auditing activity of insurance companies. Shown here is the functional support organizational and economic mechanism of insurer, also there have been determined lines of economic activities of on insurance company as an object of accounting and auditing; the methodological approach to organizing the accounting procedure has been improved, which is to ensure the true and full presentation of targeted tasks of accounting and auditing insurance companies activities. There have been analyzed the current methods of the accounting incomes, expenses and financial results; the accounting process of forming and use of insurance companies reserves has been improved; determined in this work are approaches to the accounting procedure of re-insurance process as well as ways of their improvement; developed here are the initial functional and organizational chart of managing an insurance company, the functional and structural charts of managing an insurer of first and second levels of decomposition as well as the conceptual model of the information system of realization book-keeping modulus within the general information system of regional insurance company. There has been investigated the theoretical, methodical and organizational basis of the auditing insurance companies activity as well as priority lines of its improvement have been determined; developed is the programmer of auditing the system of accounting and financial reporting of insurance companies; also improved is the methodological approach to conducting audit of tax liabilities; the software market has been subjected to a thorough analysis and the information model of auditing insurance companies has been developed, which is to ensure minimum audit risks and saving time for conducting audit.