ABSTRACT
This chapter defines a framework for integrated assurance. It considers the different approaches for promoting joined up assurance of risks at a specific and enterprise wide level. The chapter identifies four main components that involve effective communication and shared intelligence having determined the design principles and vision of an integrated assurance framework: Ownership, roles and responsibilities, integrated assurance map and mapping process, integrated assurance reporting, Methodology including policies and procedures. It refers to the charting of the assurance across the three lines of defence simply as the mapping process. The assurance map and the mapping process is essential to understanding the nature, validity, as well as the interconnectivity of the sources of assurance across the organisation. The chapter illustrates the different ways integrated assurance is being implemented to support the risk and assurance oversight of organisations and their boards.
