The 2026 Insurance Governance & Internal Audit Planning Guide

For many insurers, internal audit first comes into focus through MAR, SOX, or another governance requirement. What starts there often leads to a broader review of structure and oversight as AI, cybersecurity, third-party vendor management, and other risk areas draw more attention across the organization.

This guide is designed to help insurance leaders work through that broader review. It covers the questions leadership should be asking, what different answers may signal, and how insurers are structuring internal audit support to strengthen coverage, reporting, and continuity over time.

What’s Inside:

• Perspective on why internal audit is getting more attention across insurance organizations
• Five questions to help assess your current internal audit model
• Guidance on what your answers may suggest about next steps
• An overview of outsourced, co-sourced, and advisory internal audit models
• A look at how internal audit can support MAR, SOX, cybersecurity, AI risk, third-party oversight, and related governance needs