IIA Audit Tool: Coordination and Reliance: Reliance Assessment
May 23, 2025
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This tool is designed as an example to help chief audit executives document the basis for the assessed level of reliance they place on the work of other assurance providers. The Reliance Assessment Tool should be completed after the Assurance Mapping Tool, which identifies the organization’s risk areas, the internal and external assurance providers of assurance over those risk areas, and the level of assurance they provide.