ABSTRACT
At Level 1, integrated assurance is focused on identifying the coverage, that is, the availability and level of contribution each line of defence provides to assurance against a particular risk or business activity for the purpose of informing assurance plans. The assurance map is completed by working through the risks methodically to assess the level of contribution available from the organisation's assurance food chain. A completed assurance map can provide a form of dashboard showing, at a glance, the level of assurance each line of defence contributes to a particular risk or business activity. To assess the contribution of risk assurance from each identified assurance provider, the rating criteria can be as simple or complex as appropriate. Level 1 application of integrated assurance mapping is commonly used to inform internal audit planning in the third line of defence and provide a basis for communicating the rationale of the plan to the board and the audit committee.
