CI-2.3.5

Past version: Effective from 01 Jul 2007 to 31 Mar 2011
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Although there are no formal requirements for internal audit arrangements covering captive insurers, the CBB considers it best practice for captives to fall within the remit of the internal audit functions of their groups, and to be subject to periodic review.

Rulebook Reference HC-3.3
Amended: January 2007