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
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