The National Association of Insurance Commissioners (NAIC - the organization of state insurance regulators for all 50 of the United States, Washington DC, and five US territories) adopted the Model Audit Rule (MAR). The MAR rules are very similar to the SOX/404 rules and become applicable in 2010. I recently commented on an article about this topic from Insurance and Technology blog by Don Goodenow, StoneRiver. Read the article and my comments here.