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IIARF Introduces Innovative Methodology for Integrated Assurance

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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For more than three decades, The IIA Research Foundation has been a powerhouse of information that empowers internal audit practitioners. As the research arm of The IIA, The Foundation provides groundbreaking research conducted by thought leaders in the profession. Through initiatives that explore current issues, emerging trends, and future needs, The Foundation has been a driving force behind the evolution of the profession. These efforts are only made possible through the financial support from individuals, organizations, and IIA chapters and institutes. Your contributions allow The Foundation to continue developing essential research and educational products.