Gartner Research

Enabling Aligned Assurance Through Assurance Mapping

Published: 06 May 2019

ID: G00708030

Analyst(s): Audit Research Team

Summary

Audit leaders often use assurance maps as the first step toward aligning assurance activities. An impactful assurance map provides a unified view of the risk landscape, control environment and assurance activities executed. This research discusses the key elements of an assurance map and how audit can realize the benefits from one.

Table Of Contents

Key Elements to Include in An Assurance Map

Realizing the Benefits of Assurance Mapping

Assurance Mapping Informs Audit Planning

Coordinating Business Interactions Using the Map

Designing a Collaborative Risk Assessment Process Based on the Map

Table 1: Risk Assessment Integration Model

Developing Collaborative Scoping Methodology Using the Assurance Map

Coordinating Joint Audits Using the Map

Conclusion

Recommended by the Authors

About This Research

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