control

IIA-POS-TLM-03 — Assurance Coordination and Reliance

Assurance providers coordinate and rely on one another only where independence, competence, evidence, and coverage support reliance; gaps and duplication remain visible to the board.

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Catalog revision: 24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028. A connection does not establish full coverage.

Attributes

framework
iia-pos-2026-three-lines
type
detective
category
administrative

Details

control_id
IIA-POS-TLM-03
framework
iia-pos-2026-three-lines
group
Three Lines Role Integrity
domains
    risk_count
    2
    control_type
    detective
    control_category
    administrative
    automation
    manual
    key_control
    False
    requirement_status
    Not provided
    requirement_frequency
    Not provided
    source_url
    Not provided
    source_pages
    Three Lines pp. 15–16, 18–19
    statement
    Assurance providers coordinate and rely on one another only where independence, competence, evidence, and coverage support reliance; gaps and duplication remain visible to the board.

    Source

    No record-specific source URL is provided.

    Connections