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.
Overview
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
Conclusion
Recommended by the Authors
About This Research
©2021 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.