The Brazilian Superintendence of Private Insurance (SUSEP) has obtained Level 2 “Infrastructure” certification under the Internal Audit Capability Model (IA-CM), following independent external validation by Brazil’s Office of the Comptroller General (CGU). IA-CM, developed by the Institute of Internal Auditors with World Bank support, is a five-level maturity framework for effective internal audit. SUSEP’s internal audit improvement programme began with a 2021 self-assessment, followed by an action plan implemented in 2022–2023. In 2024, SUSEP completed the Level 2 key process areas self-assessment and requested external validation from the CGU under CGU Ordinance No. 777/2019, with the CGU concluding SUSEP adequately meets all essential activities for the Level 2 macroprocesses. SUSEP indicated it is preparing to pursue Level 3 certification in future assessment cycles.