Model audit rule (MAR)

The National Association of Insurance Commissioners (NAIC) Model Audit Rule (MAR) requires the assessment of internal controls over financial reporting. The policy comprises rules for detection of documents containing financial reports and, in particular, of actuary reports. The rules for this policy are:

• MAR: Actuary Report
• MAR: Financial Investment Information in Excel
• MAR: Form 10-K (Non-Standard Fiscal Year)
• MAR: Form 10-K (Standard Fiscal Year)
• MAR: Form 10-Q (Non-Standard Fiscal Year)
• MAR: Form 10-Q (Standard Fiscal Year)
• MAR: SOX-Related Term