The Financial Audit Guide for Life and Health Insurance allows for the establishment of permanent controls that assist and facilitate the performance of audits. It also allows an auditor to: - Analyze data; - Restate data; - Compare data; - Reconcile data. The audit guide suggests certain areas of analysis, drawing attention to important points, problems already encountered and interesting solutions that have been found. This manual will help the internal/financial auditor to build his preparation file, which will gather all the information useful for the audit of the cash flow component and will include a precise work plan in terms of scope and duration. This favors an enrichment of the results and conclusions of each audit performed and a presentation of the analyses of excellent quality. Based on our practical experience in the field of auditing in insurance companies, it is clear that the Audit Guides are indispensable working tools, as they provide an overview of the area to be audited, as well as detailed criteria and references for easy access.