Global Practice Guide: Coordination and Reliance: Working with Other Assurance Providers

Guidance | May 23, 2025

Organizations use the services of many assurance providers to cover the risks identified in their risk assessments. Coordination among the internal audit function and other assurance providers often creates operational efficiencies and improves risk coverage.

This Global Guidance, aligned with the Global Internal Audit Standards™, describes an approach for the chief audit executive to align risk assessments and coordinate with other assurance providers.

Such coordination includes documenting the level of assurance each one provides over the organization’s risk areas.

The guide also describes an approach to assessing the level of reliance that the internal audit function may place on their work.

Tools to use with this practice guide

Two IIA Audit Tools are available to IIA members with this practice guide.

The guidance incorporates content from and replaces “Coordination and Reliance: Developing an Assurance Map,” published in 2018; “Coordinating Risk Management and Assurance,” published in 2012; and “Reliance by Internal Audit on Other Assurance Providers, published in 2011, thus superseding those guides.

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