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unified

UC-AUDIT-23 — Coordinate independent assurance reviews across providers

The organization plans and obtains independent reviews of its approach to managing and implementing information security - including people, processes, and technologies - at planned intervals, after significant changes, and where required by applicable law or regulation. Before relying on another provider's work, each reliance decision assesses and records the provider's independence and objectivity, competence and methodology rigor, evidence quality and reperformance capability, and recency against the covered risk's cadence, together with the resulting reliance level and rationale. Assurance activities are coordinated across internal and external providers to ensure coverage, minimize duplication, and support reliance on others' work. Material reliance limitations, assurance gaps, and duplication remain visible to management and the board. Results are reported to management and the board and drive corrective actions.

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

Attributes

domain
Compliance, Audit & Assurance
type
detective
category
administrative

Details

unified_id
UC-AUDIT-23
title
Coordinate independent assurance reviews across providers
statement
The organization plans and obtains independent reviews of its approach to managing and implementing information security - including people, processes, and technologies - at planned intervals, after significant changes, and where required by applicable law or regulation. Before relying on another provider's work, each reliance decision assesses and records the provider's independence and objectivity, competence and methodology rigor, evidence quality and reperformance capability, and recency against the covered risk's cadence, together with the resulting reliance level and rationale. Assurance activities are coordinated across internal and external providers to ensure coverage, minimize duplication, and support reliance on others' work. Material reliance limitations, assurance gaps, and duplication remain visible to management and the board. Results are reported to management and the board and drive corrective actions.
domain
Compliance, Audit & Assurance
control_type
detective
control_category
administrative
members
  • framework
    iso-27001
    control_id
    A.5.35
    coverage
    full
    relationship
    superset_of
  • framework
    ccpa
    control_id
    CCPA-1798.185
    coverage
    partial
    delta
    risk-assessment submission obligations handled under risk management controls
    relationship
    intersects_with
  • framework
    cobit-2019
    control_id
    MEA04
    coverage
    full
    relationship
    superset_of
  • framework
    iia-2024
    control_id
    Std 9.5
    coverage
    full
    relationship
    superset_of
guidance
  • source
    iia-pos-2026-three-lines
    sourceTitle
    Three Lines Model: Assurance and Advice in Support of Effective Governance
    propositionId
    IIA-POS-TLM-03
    propositionTitle
    Assurance Coordination and Reliance
    sourcePages
    Three Lines pp. 15–16, 18–19

Source

No record-specific source URL is provided.

Connections