ABSTRACT
Assurance mapping promotes clarity in the organisation's assurance food chain by identifying the needs of the respective stakeholders and the enhancements required for effective risk assurance. The assurance map identifies ownership of the area of assurance. This chapter describes four main steps to mapping risk assurance, a key process for supporting integrated assurance for application at one of three levels. Assurance mapping is not an end in itself but a process for gaining better insights in the organisation's risk governance and for finding more value in the assurance food chain. Areas for inclusion in the assurance map are the principal risks of the organisation and the core business activities that represent the organisation's business model. The scoping of the risks against which assurance is charted is guided by three key factors, principal risks, core business processes and those processes that underpin material financial items in the report and accounts of the organisation.
