IAIS and OECD have published an issues paper looking at aspects of corporate governance within insurers. The paper complements existing guidelines. It looks at:  

  • foundations of corporate governance;  
  • governance structures;  
  • the functions of the board;  
  • control functions (including risk management, compliance and reporting/whistleblowing);  
  • the actuary;  
  • the external auditor;  
  • disclosure and transparency;  
  • relationship with stakeholders; and  
  • interaction with the supervisor.