Gartner Research

How Aligned Assurance Helps With Engagement Planning

Published: 18 March 2019

ID: G00707457

Analyst(s): Audit Research Team

Summary

Audit teams considering aligned assurance shouldn’t neglect its potential benefits for engagement planning. Core aspects of this collaborative model make it easier for auditors to confirm audit’s risk assessment and set the engagement’s scope.

Table Of Contents

Assurance Mapping Directs Auditors to Their Second-Line Partners

Common Risk Language and Ratings Systems Make Risk Information Useful

Recommended by the Authors

©2020 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.