2025-03-03
The Board of the Central Bank of Kosovo issued this regulation to supplement and amend the 2016 framework governing internal controls and audit functions within insurers. It establishes technical qualification criteria for internal audit unit members and mandates that the head of the internal audit function hold recognized auditing certifications alongside proven ethical and professional experience. Insurers must fully comply with these updated requirements within one year of the regulation's March 1, 2025 effective date.