Assurance mapping
Assurance mapping relates important risks to controls, reviews and assurance sources. It helps identify gaps, duplication and the scope of evidence available to decision-makers. A map should reflect actual coverage rather than merely list providers.
Worked example
A purchasing-risk map identifies operational checks and management review but no independent work on supplier changes. The gap informs risk-based assurance planning.
Common mistake
Do not count a provider as covering a risk without checking its work, timing and conclusions.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | SBL | Direct | September 2026–June 2027 |