The purpose of the research – define the rules, standards, characteristics of the audit of insurance companies, and study and evaluate the areas in which audits are carried out in insurance companies.

The methodology of the research – the work uses a systematic approach, logical generalization, methods of analysis.

The practical importance of the research – taking into account the importance of insurance activities in the current period, audit services should be improved in order to increase their accountability, increase solvency, and improve the quality of services.

The results of the study - insurance companies need to conduct audits in order to provide more transparent, long-term services, get more profit, identify shortcomings and improve the quality of work.

The originality and scientific novelty of the research – The features and directions of auditing in insurance companies have been identified.

Keywords - insurance, audit, insurance activity, quality of management, insurance payment, insurance company, internal control.