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Combined Assurance: Case Studies on a Holistic Approach to Organizational Governance

Do away with inefficiencies ant take a holistic approach to risk management and assurance. This report takes an in-depth look at how to implement and benefit from combined assurance.

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Risks today are so diverse that the internal audit function cannot provide assurance on its own; auditors have to coordinate with other assurance providers. Nevertheless, assurance providers often work in silos, leading to inefficiencies, inconsistencies, and a lack of transparency.  

There is a clear need to combine and coordinate reporting from various assurance providers. 

To meet this need, the concept of combined assurance has been introduced, providing a holistic approach to risk management and assurance. For the first time, internal audit researchers have provided an in-depth look at how six multinational organizations are in the process of implementing and benefiting from combined assurance.

Combined Assurance: Case Studies on a Holistic Approach to Organizational Governance provides:

  •       Critical success factors
  •       Methods to overcome challenges
  •       Leadership strategies for internal audit  

About the authors:

  •       Gerrit Sarens, CIA, is an associate professor at the Université Catholique de Louvain (Belgium) and has published multiple               articles and research reports about internal auditing and organizational governance. 
  •       Loïc Decaux is a doctoral student in management sciences at the Université Catholique de Louvain. 
  •       Rainer Lenz, CIIA, CMIIA, is chief audit executive in an international pharmaceutical company with more than 10,000                     employees and businesses in more than 40 countries.

 

Item Number: 10.5023

Risks today are so diverse that the internal audit function cannot provide assurance on its own; auditors have to coordinate with other assurance providers. Nevertheless, assurance providers often work in silos, leading to inefficiencies, inconsistencies, and a lack of transparency.  

There is a clear need to combine and coordinate reporting from various assurance providers. 

To meet this need, the concept of combined assurance has been introduced, providing a holistic approach to risk management and assurance. For the first time, internal audit researchers have provided an in-depth look at how six multinational organizations are in the process of implementing and benefiting from combined assurance.

Combined Assurance: Case Studies on a Holistic Approach to Organizational Governance provides:

  •       Critical success factors
  •       Methods to overcome challenges
  •       Leadership strategies for internal audit  

About the authors:

  •       Gerrit Sarens, CIA, is an associate professor at the Université Catholique de Louvain (Belgium) and has published multiple               articles and research reports about internal auditing and organizational governance. 
  •       Loïc Decaux is a doctoral student in management sciences at the Université Catholique de Louvain. 
  •       Rainer Lenz, CIIA, CMIIA, is chief audit executive in an international pharmaceutical company with more than 10,000                     employees and businesses in more than 40 countries.

 

Item Number: 10.5023

Products specifications
SKU 00163-00000000
ISBN 9780894137273
Publication Year 2012
Page Count 162