In the examination of books and records, what is NOT typically monitored?

In the context of insurance examinations, the focus is predominantly on financial metrics that provide insight into the company’s operations, profitability, and overall financial health. One of the key areas that are closely monitored includes the comparison of premium revenues, which helps assess the company's ability to generate income from its policyholders.

Additionally, the evaluation of general account investments is crucial, as it reflects how effectively the company is managing its assets to achieve growth and meet its liability obligations. Monitoring the surplus for each year is also significant, as it indicates the financial stability and retention of earnings over time.

Underwriting losses, while important, may not be as frequently monitored in routine examinations as the other aspects. Underwriting losses relate to the underwriting activities of the insurer, which may fluctuate and are often analyzed in more specialized or periodic examinations rather than during standard audits focused on broader financial metrics. Therefore, while underwriting performance is important to an insurer’s overall financial picture, it does not hold the same level of scrutiny as areas like premium revenue and investment management in typical examination processes.