Coordination and Reliance: Developing an Assurance Map

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A Practice Guide from the IIA

The purpose of assurance activities is to provide an objective and independent assessment on governance, risk management, and control processes for the organization. Assurance maps offer a visual representation of the organization’s risk coverage, and help identify gaps and overlaps.

This practice guide takes the reader through the process of documenting assurance activities throughout an organization, covering the following topics at a high level:

  • Developing an assurance map
  • Identifying sources of risk information
  • Organizing risks into categories
  • Identifying assurance service providers
  • Gathering information and documenting assurance coverage
  • Reviewing and updating the assurance map
  • Using assurance maps