Map each key risk to the assurance given by management, risk and compliance, internal audit and external providers, and find gaps and overlaps.
Standard / scope: ___ | Period: ___ | Prepared by: ___ | Date: ___
List the main risks and show who gives assurance over each, across management (first line), risk and compliance functions (second line), internal audit (third line) and external providers. The aim is to see gaps and overlaps, not to produce a long document. Based on the three lines idea in the IIA Three Lines Model; adapt the labels to your organisation.
This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.
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