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To leverage the work of other assurance
functions, it is critical to define clear roles and
Reliance on Assurance Functions
responsibilities among business owners, risk
management, compliance, and other assurance For instructions on how to create an
stakeholders, and to determine what information assurance map, see IIA Practice
can be used and how the internal audit activity Guide “Coordination and Reliance:
will evaluate the reliability of the work done by Developing an Assurance Map.”
the first and second lines of defense.
www.theiia.org Auditing Insider Threat Programs 30
