‹ HC-3.3.1 [versions up to January 2011] HC-3.3.3 [versions up to January 2011] › HC-3.3.2 [versions up to January 2011] The CBB considers it best practice for captive insurers to fall within the remit of the internal audit functions of their groups and be subject to periodic review, although no formal arrangements for internal audit cover captive insurers. Amended: January 2007 ‹ HC-3.3.1 [versions up to January 2011] HC-3.3.3 [versions up to January 2011] ›