Combined Assurance

​​Relying on Someone Else for Your Assurance Work

Combined assurance is the process of internal, and potentially external parties, working together and combine activities to reach the goal of communicating information to management. To implement combined assurance, CAEs should first evaluate where they are today with regard to: conformance with the Standards; communication and coordination; reporting; and second line of defense functions.​​​

Combined Assurance

Combined assurance is the process of internal, and potentially external parties, working together and combine activities to reach the goal of communicating information to management. To implement combined assurance, CAEs should first evaluate where they are today with regard to: conformance with the Standards; communication and coordination; repor​ting; and second line of defense functions.

https://dl.theiia.org/AECMember/Combined-Assurance.pdf

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Client and Stakeholder Relationships
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Internal Audit Management
1100 – Independence and Objectivity

Alignment with the Standards

This document aligns with the following standards in The IIA's International Standards for the Professional Practice of Internal Auditing (Standards):

Alignment with the Competency Framework

This document aligns with the following core competencies identified in The IIA Global Internal Audit Competency Framework: