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Assurance Engagement Communications

Format: On-demand

Assurance engagements, evidence the internal audit function’s independent assessments of how effectively the organization’s risks are mitigated. These individual assessments, when taken in the aggregate, help corroborate and support senior management’s assertions regarding the design adequacy and operating effectiveness of the organization’s overall system of internal controls. This is an example of how the internal audit function serves as a layer of assurance in the three lines of defense model.

This course provides an overview of assurance engagement communications.

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