Internal Audit in the insurance industry Guidance

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      <subfield code="a">The European Confederation of Institutes of Internal Auditing (ECIIA) has issued this document to help interpret the high-level principle-based requirements for Internal Audit functions in Insurance undertakings set under the Solvency II framework. The document aims to enhance the overall effectiveness of Internal Audit, and its impact, in the European Insurance Industry. The intended audience for this pa per is i) individuals heading internal audit functions, ii) executive and non-executive directors (particularly those who are members of Audit Committees), and iii) regulatory and supervisory authorities. The document takes into account existing professional standards and developments in individual European Union member states as well as international bodies and different industry sectors, most notably the banking sector.</subfield>
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