国际保险监督官协会（IAIS）：2026年运营韧性目标与工具包应用指南报告（英文版）

As insurers’ operations become more complex, interconnected and dependent on technology and third-party service providers, the likelihood and impact of operational disruptions and the importance of operational resilience have materially increased. Operational resilience can be considered as an outcome that emerges from several governance and risk management practices and disciplines currently used by insurers. An operationally resilient insurer is one that can encounter, withstand, mitigate,