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ИД «Финансы и кредит»






Economic Analysis: Theory and Practice

Evaluating the information-analytical system’s efficiency for internal control purposes of insurance organizations

Vol. 21, Iss. 4, APRIL 2022

Received: 3 December 2021

Received in revised form: 13 January 2022

Accepted: 29 January 2022

Available online: 28 April 2022


JEL Classification: G22, M41, М42, M49

Pages: 722–737


Aksana A. TURGAEVA Astrakhan State Technical University (ASTU), Astrakhan, Russian Federation


Subject. The article addresses the information and analytical system for internal control purposes of an insurance company.
Objectives. The aim is to evaluate the effectiveness of software products for internal control of insurance companies, to develop parameters of indicators for information and analytical system’s evaluation.
Methods. We employ general scientific research methods. The study was conducted on the basis of insurance companies using a particular software product.
Results. We reviewed the specifics of software products in the context of parameters that characterize the functional completeness to support the processes of internal control of an insurance company. We developed parameters of indicators to evaluate the information-analytical system, formulated strategic goals and objectives of the system under consideration.
Conclusions. The advantage of the proposed system of indicators and evaluation parameters is to assess the functional completeness of the information-analytical system in relation to the objectives of internal control of the insurance company.

Keywords: information and analytical database, internal control


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