Evaluating Internal Control Systems: A Comprehensive Assessment Model (CAM) for Enterprise Risk Management offers a single defined framework that delivers an integrated assurance approach.
This model gives internal auditors a practical, detailed method for assurance over the internal governance systems. Some of the benefits of CAM, discussed in the report, include:
- Its objective, systematic approach.
- Flexible parameters, while maintaining structure and consistency in application.
- Support for the three lines of defense model.
In addition to providing a thorough overview of the model, the report offers a business case to illustrate the model’s effectiveness as well as a host of exhibits to support the wealth of material covered.
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