Gartner Research

Adoption of Aligned Assurance Activities in Audit

Published: 04 February 2019

ID: G00706550

Analyst(s): Audit Research Team


To boost the quality and efficiency of its assurance efforts, audit is turning to aligned assurance models to coordinate with assurance functions. This research for audit leaders covers implementing these models and provides benchmarking data on the adoption of aligned assurance efforts in audit.

Table Of Contents


The Three Lines of Defense

Reason for Aligned Assurance Now

Cost of the Status Quo

Expected Benefits of Aligning Assurance Work

Current Status of Aligning Assurance Efforts

Aligned Assurance Model Adoption

Current Aligned Assurance Activities

Planned Aligned Assurance Activities

Level of Coordination With ERM


Recommended by the Authors

About This Research

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