Audit-techniek & assurance
Combined assurance
A coordinated approach where internal audit, management, compliance, and external assurance providers align their work to jointly provide insight into governance, risk management, and internal controls. The chief audit executive (CAE) coordinates these assurance roles (GIAS Standard 9.5); the audit committee oversees the whole. This prevents duplication and improves coverage.
Source: IIA GIAS 2024, Standard 9.5 (Coordination and Reliance)
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