Gartner Research

Laying the Foundation for Aligned Assurance

Published: 19 March 2019

ID: G00707127

Analyst(s): Audit Research Team


To provide comprehensive assurance as the risk landscape becomes more complicated and interconnected, many audit leaders are starting to coordinate assurance efforts with the business and second-line assurance functions. This report provides guidance on taking the first steps to aligned assurance.

Table Of Contents

Get the Organization Ready for Aligned Assurance

Conduct a Readiness Assessment

Generating Buy-in from Key Stakeholders

Discussions With Senior Leadership

Discussions With Other Assurance Providers

Discussions With Business Unit Owners

Creating an Implementation Plan and Team

Building a Cross-Functional View of Aligned Assurance

Facilitation for Aligned Assurance

Establishing a Governance Framework

Table 1: FirstRand’s Control Template Framework

Formalizing the Communication and Coordination Mechanisms

Establishing Common Risk Language and Consistent Rating Scale


Recommended by the Authors

About This Research

©2021 Gartner, Inc. and/or its affiliates. All rights reserved. Gartner is a registered trademark of Gartner, Inc. and its affiliates. This publication may not be reproduced or distributed in any form without Gartner’s prior written permission. It consists of the opinions of Gartner’s research organization, which should not be construed as statements of fact. While the information contained in this publication has been obtained from sources believed to be reliable, Gartner disclaims all warranties as to the accuracy, completeness or adequacy of such information. Although Gartner research may address legal and financial issues, Gartner does not provide legal or investment advice and its research should not be construed or used as such. Your access and use of this publication are governed by Gartner’s Usage Policy. Gartner prides itself on its reputation for independence and objectivity. Its research is produced independently by its research organization without input or influence from any third party. For further information, see Guiding Principles on Independence and Objectivity.

Already have a Gartner Account?

Become a client

Learn how to access this content as a Gartner client.