• Preeti
• Anuja Dhyani
• Prof. K.R Jain

This study aims to investigate whether Internal Control Activities mediate the relationship between Risk Assessment and Insurance firm performance, in the Indian context. It is established that internal controls play a central part in organisational performance due to risk management, operation efficiency and compliance with set rules. Following a descriptive research design and applying primary quantitative data collected from 340 employees working in insurance firms, the study adopts Structural Equation Modelling (SEM) to analyse the data using SMART PLS 4. The findings show that internal controls have a positive and significant influence on risk assessment and performance thereby confirming the hypotheses. The results provide practical implications for improving the process of risk management decision-making and encouraging viable development of life insurance in a relatively saturated market scenario. Based on it, this research enhances the extant literature and practice of internal control frameworks for the insurance sector in India.

Internal Control Activities, Insurance Company Performance, Risk Assessment, Indian Insurance Sector

"Moderating Effect of Internal Control Activities on Risk Assessment and Performance of Insurance Companies in India", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.12, Issue 10, page no.d407-d417, October-2025, Available :http://www.jetir.org/papers/JETIR2510358.pdf

"Moderating Effect of Internal Control Activities on Risk Assessment and Performance of Insurance Companies in India", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.12, Issue 10, page no. ppd407-d417, October-2025, Available at : http://www.jetir.org/papers/JETIR2510358.pdf