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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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.
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.
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Kim Mobley
Partner
Jordan Fulbright
Senior Manager
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