ABSTRACT

This chapter considers the level at which integrated assurance is being applied, the rational for using integrated assurance to address the perceived need and the challenges as well as positive lessons. The nine case studies demonstrate the different drivers and implementation approaches for achieving better risk governance through integrated assurance. Regardless of industry or sector, each case study shares the same objective of both promoting and enhancing good governance, risk assurance and demonstrable accountability across the organisation. The key used for indicating the size of the organisation in each case study is based broadly on the annual revenue or number of full time equivalent (FTE) employees where annual revenue is not an appropriate measure. The overriding influence for applying the discipline of integrated assurance in all cases is the guiding hand of a chief executive, an audit committee chairman, an inspired audit executive or chief risk officer.