Letter of the General Office of China Insurance Regulatory Commission on Soliciting Opinions on the Measures for the Administration of Audit on Senior Management Staff of Insurance Companies (Draft for Solicitation of Opinions)

中国保险监督管理委员会办公厅关于征求对《保险公司高级管理人员审计管理办法（征求意见稿）》意见的函

Promulgating Institution:General Office of China Insurance Regulatory Commission

Document Number:Bao Jian Ting Han [2009] No. 370

Promulgating Date:10/16/2009

 

颁布机关:中国保险监督管理委员会办公厅

文      号:保监厅函[2009]370

颁布时间:10/16/2009

Text

正文

To all the insurance regulatory bureaus and all the insurance companies,

In order to strengthen the supervision and administration of the senior management staff of insurance companies and encourage insurance companies to establish sound risk prevention mechanisms, the Commission has drafted the Measures for the Administration of Audit on Senior Management Staff of Insurance Companies (Draft for Solicitation of Opinions) upon study and the draft is hereby printed and circulated to you for conscientious study. Your opinions, recommendations and feedback shall be submitted to the Commission by email or fax before November 6, 2009. 

Contact person: Zhao Chong Bo (Corporate Governance Division of the Development and Reform Department of China Insurance Regulatory Commission) 

Telephone: (010)66286715

Fax: (010)66288152

Email: cg@circ.gov.cn

General Office of China Insurance Regulatory Commission

October 16, 2009

   各保监局、各保险公司：

   为加强对保险公司高级管理人员的监督管理，促进保险公司建立健全风险防范机制，我会研究起草了《保险公司高级管理人员审计管理办法（征求意见稿）》。现印发给你们，请认真研究，于2009年11月6日之前以电子邮件或传真方式将意见和建议反馈我会。

   联 系 人：赵崇博（保监会发展改革部公司治理处）

   电 话：（010）66286715

   传 真：（010）66288152

   电子邮箱：cg@circ.gov.cn

　中国保险监督管理委员会办公厅 

二○○九年十月十六日

Measures for the Administration of Audit on Senior Management Staff of Insurance Companies

(Draft for Solicitation of Opinions)

 

Chapter 1   General provisions

Article 1 (Objectives and basis)

In order to strengthen the supervision and administration of the senior management staff of insurance companies, encourage insurance companies to establish sound risk prevention mechanisms and regulate the relevant audit work, these Measures are formulated in accordance with the Insurance Law of the People's Republic of China and other provisions.

Article 2 (Applicable targets)

For the purposes of these Measures, insurance companies shall mean the insurance companies, insurance group companies and insurance asset management companies established within the territory of the People's Republic of China.

Article 3 (Definitions)

For the purposes of these Measures, the audit on senior management staff shall mean the audit examination of the operation and management activities conducted by the senior management staff of insurance companies during their tenure and the audit activity to objectively assess the responsibilities they should assume according to their duties, including audit during the term of office, exit audit and special audit.

Audit during the term of office refers to the audit conducted in stages on the incumbent senior management staff at prescribed intervals.

Exit audit refers to the authentication audit on senior management staff leaving their posts due to reasons such as expiry of terms of office, job transfer, resignation, removal from office, dismissal and retirement.

Special audit refers to the specific audit on senior management staff that may be held liable for the company's major breach of regulations, usual financial activities or corrupt practices.

Article 4 (Audit targets)

The senior management staff of insurance companies that are the targets of the audit include the following personnel:

(1) The chairman and management staff;

(2) The general manager, deputy general manager and assistant of the general manager of a branch company at the provincial level;

(3) The general manager of a local or municipal branch company or central sub-branch;

(4) Other personnel having the same authority as the above personnel.

Article 5 (Audit content)

The content of the audit on the senior management staff of insurance companies mainly include the audit targets' responsibilities on the following within the scope of their authority during a specific period:

(1) The truthfulness of the operating results;

(2) The compliance of operating behaviour;

(3) The effectiveness of internal control.

Insurance companies are encouraged to assess how scientific the operation decisions of the audit targets are and assess the operating performance of the audit targets while completing the above audit content.

Article 6 (Overall requirements)

An insurance company shall formulate the detailed implementation rules governing the audit on its senior management staff, strengthen the planning of the audit on senior management staff, allocate audit resources in a reasonable manner and prevent repeated audit and audit vacuum.

An insurance company shall link the audit results to the appraisal, appointment and reward and penalty of senior management staff and raise the authoritative status of the audit work.

 

Chapter 2   Organization and conduct of an audit

Article 7 (Audit institution)

An external audit institution shall be engaged to conduct audit on the chairman and general managers of an insurance company. The audit on the chairmen and general managers of the insurance subsidiaries and insurance asset management companies under the insurance group company may be organized and conducted by the audit department of the group company.

An external audit institution may be engaged to conduct audit of the management staff (other than the general managers) of the head office.

The audit on other senior management staff shall be organized and conducted by the internal audit department of the insurance company. Insurance companies that have not implemented the centralized audit system shall determine the specific audit institutions and personnel according to the principle of the higher level auditing the next lower level.

Article 8 (Engagement of an external audit institution)

The external audit institution that conducts the audit on the senior management staff of an insurance company shall be selected and engaged by the board of directors of the insurance company. The audit committee of the board of directors shall issue written opinions on the independence of the external audit institution.

Article 9 (Qualification conditions of an external audit institution)

An external audit institution engaged to conduct the audit on the senior management staff of an insurance company shall satisfy the following conditions:

(1) Has adequate number of professionals that are familiar with insurance business and insurance regulatory provisions and are competent in audit work;

(2) Is not an interested party of the audit target;

(3) Has a good professional reputation and has not been imposed any administrative penalty due to conduct of practice for the past three years;

(4) Other conditions prescribed by China Insurance Regulatory Commission (CIRC). 

Article 10 (Audit cycle)

An insurance company shall formulate the annual plan for the audit on the senior management staff during their terms of office. The interval between the audits of the chairman and management staff during their terms of office shall not be longer than three years and the interval between the audits of senior management staff shall not be longer than two years.

An exit audit shall be conducted in a timely manner based on the changes of personnel. In principle, the principle of having an audit conducted before termination of employment shall apply. If an audit cannot be conducted in advance due to certain reasons, the audit shall be completed and the audit report shall be issued within three months after the audit target leaves the company. If an external audit institution is engaged for the audit, the audit period may be extended to not longer than six months. 

The audit time and deadline for the special audit shall be determined by the company based on the actual situations.

Article 11 (Audit result to be used as reference)

If the exit audit of a senior management staff of an insurance company has to be conducted within three months upon the completion of the on-site section of the audit during his term of office, there is no need to organize and conduct a separate exit audit.

When conducting the audit on the senior management staff of an insurance company, the audit conclusion of the content already audited in other audit items may be used as reference in principle and repeated audit is not necessary.

 

Chapter 3   Audit report

Article 12 (Audit report)

Upon the completion of an audit, the audit institution shall issue an audit report on the senior management staff, and the audit report shall include the following content:

(1) The basis of the audit, the audit target and his scope of duties, the audit personnel;

(2) The scope, content and method of the audit;

(3) The audit result, which refers mainly to the problems discovered in the audit and the definition of the area of responsibility. 

Before issuing an audit report, an audit institution shall solicit the opinions of the audit target. The feedback opinions of the audit target shall be set out in the appendix of the audit report. 

An audit institution shall be responsible for the truthfulness, legitimacy and objectivity of an audit report.

Article 13 (Division of responsibilities)

The audit report on the senior management staff of an insurance company shall distinguish between the direct responsibilities and leadership responsibilities of the audit target.

Direct responsibilities refer to responsibilities assumed by the audit target for the following conduct that occurs within his scope of authority: 

(1) Conduct in violation of the laws, regulations and regulatory provisions of the State and the internal management provisions of the insurance company; 

(2) Incite, Instruct or order his subordinate to engage in the above conduct or connive at or enshield such conduct; 

(3) Dereliction of duty or engages in malpractice;

(4) Other conduct in direct violation of the laws and regulations. 

Leadership responsibilities refer to the audit target's management responsibilities other than the direct responsibilities he has to assume within the scope of his authority during his tenure. 

Article 14 (Reporting route)

The audit report on the chairman and management staff of the head office shall be submitted to the board of directors of the company according to the prescribed procedures and deadline. The audit report shall be submitted to CIRC within 20 working days after being reviewed by the board of directors. 

The audit report on the other senior management staff shall be submitted to the relevant internal institution of the company and the local insurance regulatory bureau according to the prescribed procedures and deadline.

Article 15 (An insurance company's handling of the report)

An insurance company shall manage the audit report on the senior management staff as part of the personnel records of the audit target, and use the report as an important basis for the appraisal, appointment, reward and penalty of the audit target. 

An insurance company shall impose liabilities on the relevant responsible persons for problems discovered in the audit in accordance with the prescribed procedures and shall organize rectification in a timely manner. 

Article 16 (Regulatory authority's handling of the report)

CIRC and its local agencies shall include the audit report on the senior management staff of an insurance company in the senior management staff information system for archival management.

When conducting the review for the approval of the employment qualification of a senior management staff, CIRC and its local agencies may use the audit conclusion of the audit report for his previous terms of office as a reference and may also request his previous insurance company to submit the exit audit report in relation to his latest post.

 

Chapter 4   Imposition of liabilities

Article 17 (Liabilities for not conducting an audit in accordance with the provisions) 

If an insurance company does not conduct an audit on the senior management staff that have to be audited in accordance with the provisions of these Measures, CIRC and its local agencies shall issue an order for rectification, and issue a warning or impose a fine of more than RMB10,000 and less than RMB30,000 on the person in charge of the audit of the insurance company. 

When conducting the review on employment qualifications, CIRC and its local agencies will request an insurance company to submit the exit audit report on the senior management staff. If the insurance company does not submit the report as required or submit a false report, the chairman of the insurance company will be issued a warning or be imposed a fine of more than RMB10,000 and less than RMB30,000.

Article 18 (Responsibilities of an audit institution)

If the major responsibilities of an audit target has not been discovered due to the wilful or gross negligence of the audit personnel of an insurance company, or if the audit personnel willfully covers up the problems discovered in an audit, the direct responsible person shall be issued a warning or be imposed a fine of more than RMB10,000 and less than RMB30,000. In severe cases, the person in charge of the audit of the insurance company shall also be issued a warning or be imposed a fine of more than RMB10,000 and less than RMB30,000.

If the above situations apply to an external audit institution and its staff, the insurance company shall also report the case to the competent department of that audit institution and CIRC. CIRC may announce the name of the audit institution to the industry and other insurance companies shall not entrust that audit institution to conduct audit.

Article 19 (Liabilities of an insurance company for covering up the truth)

If the report submitted to CIRC and its local agencies intentionally covers up the responsibilities of the senior management staff discovered in the audit, or if false audit reports and related materials are submitted to CIRC and its local agencies, the chairman and person in charge of the audit of the insurance company shall be issued a warning or be imposed a fine of more than RMB10,000 and less than RMB30,000.

Article 20 (Investigation of the violation of rules)

CIRC and its local agencies may investigate the violation of regulatory provisions disclosed in the audit report by the following means:

(1) Request the audit institution to give an explanation;

(2) Listen to the representation of the audit target; 

(3) Entrust an external audit institution to review the audit at the expense of the insurance company.

(4) Initiate and investigate the case.

Article 21 (Handling of violation of rules)

CIRC and its local agencies may handle the violation of regulatory provisions disclosed in the audit report by the following means after conducting investigation and obtaining evidence:

(1) If the violation is less severe and the insurance company makes rectification in a timely manner and does not cause any damage, no penalty will be imposed;

(2) If the violation is more severe but the insurance company makes rectification in a timely manner and effectively handles the situation, no penalty will be imposed or light penalty will be imposed;

If liabilities are not imposed for problems discovered in the audit and rectification is not conscientiously organized, heavy penalty will be imposed in accordance with the law.

Article 22 (Imposition of liabilities for hindering audit)

If an audit target and the insurance company he works for is engaged in any of the following conduct, CIRC will issue an order for rectification and issue a warning or impose a fine of more than RMB10,000 and less than RMB30,000 on the direct responsible person. In severe cases, the chairman or general manager of the insurance company shall also be issued a warning or be imposed a fine of more than RMB10,000 and less than RMB30,000.

(1) Refuse to conduct or hinder the audit;

(2) Transfer, hide, forge, destroy and discard information or supporting materials needed for an audit;

(3) Take reprisals against the audit personnel; 

(4) Take reprisals against the reporting party, the witness or the persons providing information.

 

Chapter 5   Supplementary provisions

Article 23 (Interpretation)

These Measures shall be interpreted by CIRC.

Article 24 (Time of promulgation)

These Measures shall come into force from *day  *month *year.

 

保险公司高级管理人员审计管理办法

（征求意见稿）

 

第一章 总 则

第一条（目的和依据）

为加强保险公司高级管理人员的监督管理，促进保险公司建立健全风险防范机制，规范相关审计工作，根据《中华人民共和国保险法》和其他规定，制定本办法。

第二条（适用对象）

本办法所称的保险公司，是指在中华人民共和国境内成立的保险公司、保险集团公司和保险资产管理公司。

第三条（定义）

本办法所称高级管理人员审计，是指对保险公司高级管理人员在任职期间所进行的经营管理活动进行审计检查，客观评价其依据职责所应承担责任的审计活动。包括任中审计、离任审计和专项审计。

任中审计是指按照规定的间隔期限，对在任高级管理人员进行的阶段性审计。

离任审计是指对因任期届满、工作调动、辞职、免职、撤职、退休等原因离开工作岗位的高级管理人员进行的鉴定性审计。

专项审计是指因公司出现重大违规、财务异常或舞弊等情形，对可能负有责任的高级管理人员进行的特定审计。

第四条（审计对象）

保险公司高级管理人员审计对象包括下列人员：

（一）董事长和管理层成员；

（二）省级分公司总经理、副总经理、总经理助理；

（三）地市分公司或中心支公司总经理；

（四）具有与上述人员相同职权的其他人员。

第五条（审计内容）

保险公司高级管理人员审计内容主要包括审计对象在特定期间及职权范围内对以下事项所承担的责任：

（一）经营成果真实性；

（二）经营行为合规性；

（三）内部控制有效性。

鼓励保险公司在完成以上审计内容的同时，对审计对象进行经营决策科学性和经营绩效评价。

第六条（总体要求） 

保险公司应当制定本公司高级管理人员审计实施细则，加强高级管理人员审计规划，合理配置审计资源，避免重复审计和审计真空。

保险公司应当将审计结果与高级管理人员的考核、任用、奖惩挂钩，提高审计工作的权威性。

 

第二章 审计的组织与实施

第七条（审计机构）

对保险公司董事长和总经理进行审计，应当聘请外部审计机构实施。其中，对保险集团公司下属保险子公司和保险资产管理公司董事长和总经理进行审计的，可以由其集团公司审计部门组织实施。

对总公司除总经理外的管理层成员进行审计，可以聘请外部审计机构实施。

对其他高级管理人员进行审计，由保险公司内部审计部门组织实施。未实行审计集中制的保险公司，应当按照下审一级的原则确定具体审计机构和人员。

第八条（外部审计机构的聘用）

实施保险公司高级管理人员审计的外部审计机构应当由保险公司董事会负责选聘。董事会审计委员会应当对外部审计机构的独立性出具书面意见。

第九条（外部审计机构资质条件）

受聘进行保险公司高级管理人员审计的外部审计机构应当具备以下条件：

（一）具备足够数量熟悉保险业务和保险监管规定、胜任该项审计工作的专业人员； 

（二）与审计对象没有利害关系；

（三）有良好的职业声誉，最近3年未因执业行为受到行政处罚；

（四）中国保监会规定的其他条件。

第十条（审计周期）

保险公司应当制定高级管理人员任中审计年度计划。对董事长和管理层成员实施任中审计的间隔时间不得超过三年，其他高管人员不得超过两年。

离任审计应当根据人员变动情况及时进行，原则上实行先审计后离任的原则。确有理由不能事先审计的，应当在审计对象离任3个月内完成审计并出具审计报告。聘用外部审计机构进行审计的，可适当延长审计时间，但最长不得超过6个月。

专项审计由公司根据实际情况确定审计时间和时限。

第十一条（审计结果的借鉴）

保险公司高级管理人员在任中审计现场部分结束后3个月内出现需要进行离任审计情形的，可以不再单独组织实施离任审计。

对保险公司高级管理人员进行审计时，其他审计项目已经审计过的内容，原则上可以借鉴其审计结论，不再重复审计。

 

第三章 审计报告

第十二条（审计报告）

审计结束后，审计机构应当出具高级管理人员审计报告。审计报告包括以下内容：

（一）审计依据、审计对象及其职责范围、审计人员；

（二）审计的范围、内容、方法；

（三）审计结果，主要指审计发现的问题及责任界定。

审计机构出具审计报告之前，应当征求审计对象的意见。审计对象的反馈意见作为审计报告的附件。

审计机构应当对审计报告的真实性、合法性和客观性负责。

第十三条（责任区分）

保险公司高级管理人员审计报告应当区分审计对象的直接责任和领导责任。

直接责任是指审计对象对其职权范围内发生下列行为时应承担的责任：

（一）违反国家法律法规、监管规定及保险公司内部管理规定的；

（二）授意、指使、强令、纵容、包庇下属人员实施上述行为的；

（三）失职、渎职的；

（四）其他直接违法违规行为。

领导责任是指审计对象在其任期内对其职权范围内负有直接责任以外的管理责任。

第十四条（报告路线）

对总公司董事长和管理层成员的审计报告，应当按照规定程序和时限提交公司董事会。审计报告经董事会审议后，在20个工作日内报中国保监会。

其他高级管理人员审计报告应当按照规定的程序和时限报公司内部相关机构及所在地保监局。

第十五条（保险公司对报告的处理）

保险公司应当将高级管理人员审计报告列入审计对象的人事档案管理，作为对其考核、任用、奖惩的重要依据。

对审计发现的问题，保险公司应当按规定程序追究相关责任人的责任，及时组织整改。

第十六条（监管机构对报告的处理）

中国保监会及其派出机构应当将保险公司高级管理人员审计报告纳入高级管理人员信息系统进行归档管理。

中国保监会及其派出机构核准高管人员任职资格审查时，可以参考其过往任职期间审计报告的审计结论，也可以要求其原任职保险公司提交最近任职岗位的离任报告。

 

第四章 责任追究

第十七条（未按规定进行审计的责任）

保险公司未按本办法规定对应该进行审计的高级管理人员进行审计的，由中国保监会及其派出机构责令改正，对保险公司审计负责人处以警告或1万元以上3万元以下的罚款。

中国保监会及其派出机构在任职资格审查时要求保险公司提交高管人员离任审计报告，保险公司未按要求提交或提交虚假报告的，对保险公司董事长处以警告或1万元以上3万元以下的罚款。

第十八条（审计机构的责任）

保险公司审计人员因故意或重大过失导致审计对象的重大责任未被发现的，或者故意隐瞒审计发现的问题的，对直接责任人处以警告或1万元以上3万元以下的罚款。情节严重的，加处保险公司审计负责人警告或1万元以上3万元以下的罚款。

外部审计机构及其工作人员发生上述情形的，保险公司应当同时向该审计机构的主管部门及中国保监会报告。中国保监会可以在行业内公布该审计机构名称，其他保险公司不得委托该审计机构实施审计。

第十九条（保险公司隐瞒的责任）

向中国保监会及其派出机构报送的报告故意隐瞒已经审计出的高级管理人员责任的，向中国保监会及其派出机构报送虚假审计报告及相关材料的，对保险公司董事长和审计责任人处以警告或1万元以上3万元以下的罚款。

第二十条（对违规问题的查明）

对于审计报告揭示的违反监管规定的问题，中国保监会及其派出机构可以采取以下方式予以查明：

（一）要求审计机构进行说明；

（二）听取审计对象的陈述；

（三）委托外部审计机构进行复核审计，审计费用由保险公司承担；

（四）立案调查。

第二十一条（对违规问题的处理）

对于审计报告揭示的违反监管规定的问题，中国保监会及其派出机构可以在调查取证后采取以下方式处理：

（一）违规行为较轻，保险公司及时改正，没有造成危害的，免于处罚；

（二）情节较重，但保险公司整改及时，处理到位的，可酌情免于或减轻处罚；

（三）对审计发现问题不追究责任或不认真组织整改的，依法从重处罚。

第二十二条（妨碍审计的责任追究）　

审计对象及其所在保险机构有下列行为之一的，由中国保监会责令改正，对直接责任人处以警告或1万元以上3万元以下的罚款；情节严重的，加处保险公司董事长或总经理警告或1万元以上3万元以下的罚款：

（一）拒绝、阻碍审计；

（二）转移、隐匿、伪造、毁弃审计所需的资料或者证明材料的；

（三）打击报复审计工作人员；

（四）打击报复检举人、证明人或者资料提供人。

 

第五章 附 则

第二十三条（解释）

本办法由中国保监会负责解释。

第二十四条（颁布时间）

本办法自 *年 *月 *日起施行。