Sigorta şirketlerinde denetim
Inspection at insurance companies
- Tez No: 106611
- Danışmanlar: PROF.DR. ŞAHAMET BÜLBÜL
- Tez Türü: Yüksek Lisans
- Konular: Sigortacılık, Insurance
- Anahtar Kelimeler: Belirtilmemiş.
- Yıl: 2001
- Dil: Türkçe
- Üniversite: Marmara Üniversitesi
- Enstitü: Bankacılık ve Sigortacılık Enstitüsü
- Ana Bilim Dalı: Sigortacılık Ana Bilim Dalı
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: 88
Özet
Özet yok.
Özet (Çeviri)
SUMMARY Foundation of insurance is based on feeling in security nad being is safe according to risks, that is the nature of humanity and the feeling began when human being was born. This security factor facts growth of the insurance companies as time passed and being important associations in economy. The purpose of insurance is removing the harmful results change factor by getting measures. In that case, first component of insurance is feeling in security according to risks that may appear in hole life. Second component is scattering total risks. Insurance companies guarantee the giving insurance guarantee respond to collecting premium. Capital accumulation function of insurance ( fund creating function ) shows the insurance companies' point of view mostly. Insurance is defined in two points of view. First is, insurance gets guard according to probable financial loss by an insurer. Second is, insurance is a tool for collecting in an associated fund contracted paying back now or in the future to insured people from insurer, because of the connected risks of two or more people or companies'. In insurer's point of view, insurance is a keeping nad collecting, that means insurance is an accumulation tool. Insurance companies must use the collected premium suitable to security principle for adapting completely the possible responsibilities that may appear in the future, and as the end of this factor for insured people will not be wronged. Insurance companies must have a strong structure especially about finance and techniques, that's why these conditions will be come true, because of this inspection is very important. ?i J'' ','v'“ Inspection is a systematic process that economical activity and events concerned claim before hand determined criterion for researching the suitability 79degree nad by the aim of notify the results to the related people who collect the evidence. Inspection, benefits different profit groups arranges economical life in community. In addition, control ; benefits the inspected financial tables credit possibility improve, clarifies to investor's decision, prevents the loss of the goverment tax, increases the reliance of financial tables. Inspection is applied by inspectors. Inspector is devoted himself to the occupation, neutral, has no projedice, objective, hardworking, harmonious to work, quick for finishing work, attentive, tidly, has ability for choosing method, entrepreneur, creative, has cmprehension, has the appraise ability, his spoken nad written expression is well, has ability for work alone or together, has self- confidence, obey the laws and the rules, brave, resolutely, steady, has local worth, successful at people contacts, has convince ability, desiding quickly and correctly, ability in unusual conditions, secretive, thrust worthy, not being addicted to personnel profits. Inspectors may be collected in three groups ; these are, independent inspectors, internal inspectors and public inspectors. Independent inspectors are self employed inspectors and have no organic connection with a person or a company. Self employed emphasize that the inspector is completely independent from the inspected company. Internal controllers are the controllers that are dependent to specific company work inside. Same as the independent inspectors, there is no connection legal laws for internal inspectors. 80An inspection is applied by internal inspector is connective for the only administration management. That's why the involved laws are settled by administration management. Basic reason of there is no legal preparation about internal inspectors is, result of inspection are not directed towards about clarifying public. That's why, even though inspection results are applied by internal inspectors who are reliable, a third person may suspects about him. Because inspectors are not legal responsible to third person. The public inspectors are the inspection members that inspect in the name of the Government. When an inspection activity is applied, inspection methods are clarified below ; These are ;. Inspection methods with regard to scope. Inspection methods with regard to content. Inspection methods from the point of view of inspection side. Inspection methods with regard to source document Obtaining the kinds of inspection evidence means inspection technique. Work and functions of inspected administration is related to the purpose of inspection with respect to determining in the beginning criteria, rules and principles, standarts or legal arrangement and as the same relation is suitable or not ; if it can show the real position, if it is reliable. They are the functions that are applied for getting the inspection results most quickly and being applied flawless for inspection functions. When the inspector determines the real situation and required, fixing differences, he must apply the inspection techniques, so he prevents the law of time and work power. 81Actual purpose of inspection techniques is getting adequate and reliable inspection evidence and having enough information for inspection's point of view about inspected administration. Each function in inspection process is based on an inspection technique. Each used inspection technique in inspection area has their own special properties. Inspection techniques for using, are different according to inspection scope, organization structure of administration activity of internal inspection system and inspected departments. The important point is ; inspection techniques are not independent and different from each other. Inspection techniques are verifying, physcial inspecting and counting, inspecting documents, recalculating, inspecting enrollment system, investigation, inspecting one by one and analytical inspection. As for inspection standarts are criterion entireness according to work quality, also it contains inspector and all inspection process from the beginning to the end by its own properties. Inspection standards are departed into 3 parts ; general standards, working area standarts and reporting standards. General standards are according to inspector. One of the most important factors is inspector certainly. Even though the other factors are positive, if the inspector does not have the necessary quality, inspection results will not be reliable and well planned. That's why standards about inspector effect the other standards directly, briefly, general standards certain independence, necessary attention and care factors. Working area standards determine works will be completed in the future, ?*???.-.-,% and it determines the inspection activity area. Working area standards; also i:, help for evaluating evidences for having opinion about finacial tables! V%)rkihg &. ”fö ?.'??? £ ' area standards get planning and supervision, determining the interna|^>ritroi system, and must collect anough and reliable evidence..İP- 82
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