Skip Ribbon Commands
Skip to main content
The Institute of Internal Auditors North AmericaBreadcrumb SeparatorStandards and GuidanceBreadcrumb SeparatorRecommended GuidanceBreadcrumb SeparatorPractice GuidesBreadcrumb SeparatorCoordination and Reliance: Developing an Assurance Map

NEW! Practice Guide: Coordination and Reliance: Developing an Assurance Map
Recommended Guidance

Coordination and Reliance: Developing an Assurance Map Aligned with Standard 2050

The purpose of assurance activities is to provide an objective and independent assessment on governance, risk management, and control processes for the organization. Assurance maps offer a visual representation of the organization’s risk coverage, and help identify gaps and overlaps.

This practice guide takes the reader through the process of documenting assurance activities throughout an organization, covering the following topics at a high level:

  • Developing an assurance map
  • Identifying sources of risk information
  • Organizing risks into categories
  • Identifying assurance service providers
  • Gathering information and documenting assurance coverage
  • Reviewing and updating the assurance map
  • Using assurance maps

Downloads and Links

English   French
Practice Guides are restricted to IIA members only.  Members Only

Non-members may purchase this Practice Guide from the IIA Bookstore.


An updated edition of the International Professional Practices Framework (IPPF) guide, more commonly known as the Red Book, is now available. Visit the IIA Bookstore for more information.