unified
UC-AUDIT-18 — Communicate with stakeholders on assurance matters
The internal audit function builds relationships and communicates regularly with its stakeholders - the board, management, and relevant external parties such as regulators and external auditors - to develop trust and mutual understanding on internal control and assurance matters. Communication approaches are tailored to stakeholder needs and delivered through defined channels, and significant control matters are shared with external parties as appropriate. Communication plans and records evidence operation.
Record JSON · Open in map · Data retrieval guide
Catalog revision: 24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028. A connection does not establish full coverage.
Attributes
- domain
- Compliance, Audit & Assurance
- type
- preventive
- category
- administrative
Details
- unified_id
- UC-AUDIT-18
- title
- Communicate with stakeholders on assurance matters
- statement
- The internal audit function builds relationships and communicates regularly with its stakeholders - the board, management, and relevant external parties such as regulators and external auditors - to develop trust and mutual understanding on internal control and assurance matters. Communication approaches are tailored to stakeholder needs and delivered through defined channels, and significant control matters are shared with external parties as appropriate. Communication plans and records evidence operation.
- domain
- Compliance, Audit & Assurance
- control_type
- preventive
- control_category
- administrative
- members
- framework
- iia-2024
- control_id
- Principle 11
- coverage
- partial
- delta
- Principle 11 also spans communication quality, results reporting, errors, risk-acceptance escalation (11.2-11.5)
- relationship
- intersects_with
- framework
- iia-2024
- control_id
- Std 11.1
- coverage
- full
- relationship
- superset_of
- framework
- iia-2024
- control_id
- Std 11.2
- coverage
- partial
- delta
- Requires communications be accurate, objective, clear, concise, constructive, complete, and timely
- relationship
- intersects_with
- framework
- coso-ic
- control_id
- P15
- coverage
- partial
- delta
- entity-wide external channels (whistleblower, customers, suppliers) beyond assurance stakeholders
- relationship
- intersects_with
- guidance
Source
No record-specific source URL is provided.
Connections
- UC-AUDIT-18 — Communicate with stakeholders on assurance matters maps_to Std 11.2 — Effective Communication
- framework
- iia-2024
- control_id
- Std 11.2
- coverage
- partial
- delta
- Requires communications be accurate, objective, clear, concise, constructive, complete, and timely
- relationship
- intersects_with
- source_version
- 2024 edition
- 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.
- UC-AUDIT-18 — Communicate with stakeholders on assurance matters mitigates Inadequate board and management oversight of risk and control
- strength
- related
- rationale
- Regular CAE-to-board communication on control and assurance matters gives the board information it needs to oversee risk and control.
- Internal Audit Charter, Independence & Board Governance Cycle operates UC-AUDIT-18 — Communicate with stakeholders on assurance matters
- Quarterly Board & Audit-Committee GRC Reporting oversees UC-AUDIT-18 — Communicate with stakeholders on assurance matters
- Finding Remediation & Action-Plan Monitoring tests UC-AUDIT-18 — Communicate with stakeholders on assurance matters
- Combined Assurance Mapping tests UC-AUDIT-18 — Communicate with stakeholders on assurance matters
- UC-AUDIT-18 — Communicate with stakeholders on assurance matters maps_to Principle 11 — Communicate Effectively
- framework
- iia-2024
- control_id
- Principle 11
- coverage
- partial
- delta
- Principle 11 also spans communication quality, results reporting, errors, risk-acceptance escalation (11.2-11.5)
- relationship
- intersects_with
- source_version
- 2024 edition
- 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.
- Fraud & Forensic Investigation Engagement operates UC-AUDIT-18 — Communicate with stakeholders on assurance matters
- UC-AUDIT-18 — Communicate with stakeholders on assurance matters maps_to P15 — The organization communicates with external parties regarding matters affecting the functioning of internal control.
- framework
- coso-ic
- control_id
- P15
- coverage
- partial
- delta
- entity-wide external channels (whistleblower, customers, suppliers) beyond assurance stakeholders
- relationship
- intersects_with
- source_version
- 2013
- 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.
- UC-AUDIT-18 — Communicate with stakeholders on assurance matters maps_to Std 11.1 — Building Relationships and Communicating with Stakeholders
- framework
- iia-2024
- control_id
- Std 11.1
- coverage
- full
- relationship
- superset_of
- delta
- Not provided
- source_version
- 2024 edition
- 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.
- UC-AUDIT-18 — Communicate with stakeholders on assurance matters mitigates Social and human-rights failures in operations and supply chain
- strength
- related
- rationale