control
IIA-POS-ERM-01 — Board, Management, and Internal Audit Accountabilities
The board oversees risk, management owns and manages risk, and internal audit provides independent assurance and advice without assuming management responsibility.
Record JSON · Open in map · Data retrieval guide
Catalog revision: 24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028. A connection does not establish full coverage.
Attributes
- framework
- iia-pos-2026-erm
- type
- preventive
- category
- administrative
Details
- control_id
- IIA-POS-ERM-01
- framework
- iia-pos-2026-erm
- group
- Enterprise Risk Management Role Integrity
- domains
- risk_count
- 2
- control_type
- preventive
- control_category
- administrative
- automation
- manual
- key_control
- False
- requirement_status
- Not provided
- requirement_frequency
- Not provided
- source_url
- Not provided
- source_pages
- ERM pp. 3, 7–9
- statement
- The board oversees risk, management owns and manages risk, and internal audit provides independent assurance and advice without assuming management responsibility.
Source
No record-specific source URL is provided.
Connections
- UC-AUDIT-27 — Govern expanded internal audit ERM responsibilities informed_by IIA-POS-ERM-01 — Board, Management, and Internal Audit Accountabilities
- framework
- iia-pos-2026-erm
- control_id
- IIA-POS-ERM-01
- coverage
- guidance
- relationship
- informs
- delta
- Not provided
- source_version
- 2026
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- note
- Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.
- sourcePages
- ERM pp. 3, 7–9
- UC-GOV-38 — Assign and maintain Three Lines accountability by risk activity informed_by IIA-POS-ERM-01 — Board, Management, and Internal Audit Accountabilities
- framework
- iia-pos-2026-erm
- control_id
- IIA-POS-ERM-01
- coverage
- guidance
- relationship
- informs
- delta
- Not provided
- source_version
- 2026
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- note
- Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.
- sourcePages
- ERM pp. 3, 7–9
- IIA-POS-ERM-01 — Board, Management, and Internal Audit Accountabilities belongs_to The Role of the Internal Audit Function in Enterprise Risk Management