Modernize Your Internal Audit Approach for

Today’s Governance Demands

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A Planning Guide for

Assessing Your Internal Audit Function

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

Download the 2026 Internal Audit Planning Guide

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Trusted by
750+ Insurance Organizations Nationwide

For 40 years, Johnson Lambert has worked with insurers across the U.S., providing internal audit services to support MAR, SOX, and broader governance needs. The insights in this guide are shaped by that work and by the perspective we bring to building, supporting, and strengthening internal audit functions.

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Let’s Discuss the Future of

Your Internal Audit Function

Talk through your questions around internal audit structure, staffing, and support with a team that works with insurers every day.

 

Meet Our Premium Tax Team

Johnson Lambert Business Advisory Services Partner Kim Mobley, CPA, CISA, CISSP

Kim Mobley

Partner

Jordan Fulbright

Senior Manager

Additional Resources for

Insurance Organizations

The Evolving Role of Internal Audit in MAR and SOX Compliance—And Beyond

Within insurance organizations, the internal audit function has traditionally centered on compliance...

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Leveraging AI and Automation to Streamline MAR & SOX Compliance

Compliance with regulations like the Model Audit Rule (MAR) and the Sarbanes-Oxley Act (SOX) can be ...

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Strengthening Insurance Decision-Making with Robust Model Risk Management

Economic uncertainty, shifting loss patterns, and fast-moving advances in data science are changing ...

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