Published: 06 May 2019
ID: G00708030
Analyst(s): Audit Research Team
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.
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
©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.