Mechanizmy kontrolne w zakładach ubezpieczeń w aspekcie Solvency II
The implementation of the Solvency II directive, according to which insurance companies have been obliged to introduce an effective management system, contributes to the growing importance of control activity. The aim of this paper is to present the impact of the solutions adopted in the Directive on the Solvency II rules for the functioning of insurance companies and the presentation of rules for their implementation. Considerations were included in two main groups: corporate control activity, where the principles and effects of the implementation of risk management, internal control and internal audit were presented and corporate culture, where the reference is made to the codes of ethics, which occur in insurance and the requirements provided in the Directive in relation to persons performing key functions in an insurance company.
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