Theoretical and methodological foundations of audit in the insurance sphere

The purpose of the research - to determine the significance of audit in insurance companies, to reveal the organizational and theoretical-methodological features of the development of audit.

The methodology of the research – systematic approach, logical summarization, analysis, etc. methods were used in the research work.

The practical importance of the research – taking into account the need to conduct an audit in order to increase accountability and transparency in the insurance sector, practical recommendations for organizing and conducting audit in all insurance companies were given.

The results of the research -  taking into account that insurance is an integral part of the market economy, it is necessary to expand the audit activity and apply it in order to eliminate shortcomings in a timely manner for the further development of the insurance industry.

The originality and scientific novelty of the research – the importance of applying audit in the insurance sector, increase of  its usage  and development has been determined.

Keywords: insurance, insurance audit, insurance activity, insurance sector, joint insurance, internal audit, external audit, insurance organization.





№3 - 2022


Qənbərov Vüqar Əhliman oğlu