Başarısızlık riskinin durdurulmasında denetçinin rolü-Avrupa düzeyinde sigorta şirketleri için fizibil uygulama boyutları

Bütün dünyada etkisini gösteren ekonomik ve finansal krizin aksine sigorta şirketleri ve iş dünyasındaki diğer örgütler finansal istikrar için daha iyi bir denetim sitemi oluşturmak durumundadırlar. Özellikle başarısız olmamak ve iflastan korunmak için buna ihtiyaç vardır. Denetim yapanların bu konuda yaklaşımlar ortaya koyma noktasında kesin sorumlulukları vardır. Bu noktada risk unsuru taşıyan ödeme gücüne ilişkin yapı Avrupa Birliğinde oluşturulmuştur. Avrupa’daki sigortacılık sektöründe yapılabilir olan sigortacıların sigorta primlerin ispat etme yükümlülüklerinin olmasıdır. Sigorta şirketleri finansal istikrar için başarılı bir şekilde belirli bir portföyü yönetmeleri ve sürdürmeleri gereklidir. Çalışmamızda elde edilen bu sonuçların özellikle sigorta şirketlerinin tepe yönetimi açısından yararlı sonuçları ortaya koyduğu düşünülmektedir. Özellikle sigortacılık faaliyetlerinin iyileştirilmesini, başarısızlık riskinden uzak durmanın denetçiler aracılığı sigorta şirklerinde alınan risklerin incelenmesinde ortaya konan analitik inceleme örneklerinde ele alınmıştır.

The auditors' role in preventing the insolvency risk-practical aspects feasible to insurance companies on European level

Against the background of the economic and financial crisis manifested all over the world, the insurance companies, as well as all business entities, are forced to account for a better control over their financial stability, in order to avoid the insolvency or even the bankruptcy, and the auditors have the obligation to enforce approaches which rely on great precision and loyalty. From this point of view, a solvency system oriented on risk was created within the European Union, feasible to European insurance companies, thus the insurers were obliged to analyze the ways of substantiating the insurance premiums and of taking up insurances in order to achieve an adequate structure of the portfolio at a certain level of financial stability. We consider that the result, deriving from the studies introduced in this paper, represents an useful instrument for the executive management of the insurance companies, which, by means of this paper, have the opportunity to improve the underwriting activity, preventing, thus, the risk of insolvency, and for their auditors, who may control the administration of risks undertaken by the insurance companies, taking into account the examples of analytical examination presented here.

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