The development of the modern economy is directly related to the correct organization of accounting, control and audit of the insurance sector. Insurance affects the financial interests of a significant part of the population, therefore it is one of the most regulated types of business, the financial reporting of which is subject to increased requirements and interest from regulatory authorities. Insurance audit helps to reduce the risks of unreliability of financial statements, potential problems in the management of assets and liabilities of insurance organizations. The study is devoted to the importance of checking the insurance business using audit control, the key features of the organization of the insurance sector are considered, the main differences between the audit of insurance companies and the audit of other financial organizations are analyzed, business entities for which the audit is mandatory in the insurance system are listed, a number of features inherent in the audit of insurance entrepreneurship are systematized.