IIA AUDIT Tool - Coordination and Reliance: Reliance Assessment

IIA AUDIT Tool - Coordination and Reliance: Reliance Assessment

The document presents the Reliance Assessment Tool, a practical instrument that helps Chief Audit Executives assess and document the extent to which they can rely on the work performed by other internal or external assurance providers. Used alongside assurance mapping activities, the tool supports the evaluation of assurance coverage across key risk areas and helps determine the level of additional testing required by Internal Audit.