The Polish Chamber of Insurance has published material prepared by experts from
the Audit and Internal Control Subcommittee entitled ‘Audit Programmes’. This is a continuation of audit plans for selected processes/areas from previous years, as well as material entitled ‘Classification of risks occurring in the operations of insurance companies’, published in autumn 2017.
The Audit and Internal Control Subcommittee recently prepared an audit programme for insurance technical reserves for accounting purposes.
The submitted audit plans present the procedures related to auditing of individual areas in the form of detailed questions to separate sub-areas. The lists of questions also help set the direction of work and provide practical suggestions for the planning of audit activities.