{"catalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","kind":"record","record":{"attributes":{"authority":"guidance","category":"iia-pos-2026-erm"},"canonicalUrl":"https://controlsmap.com/frameworks/iia-pos-2026-erm/","description":"The Role of the Internal Audit Function in Enterprise Risk Management","details":{"amendmentState":"none","authority":"guidance","effectiveDate":null,"note":"Local reviewed paper: The Role of the Internal Audit Function in Enterprise Risk Management","propositions":[{"id":"IIA-POS-ERM-01","sourcePages":"ERM pp. 3, 7–9","title":"Board, Management, and Internal Audit Accountabilities"},{"id":"IIA-POS-ERM-02","sourcePages":"ERM pp. 8, 11","title":"ERM Activity and Service Boundaries"},{"id":"IIA-POS-ERM-03","sourcePages":"ERM pp. 12–13, 15–20","title":"Safeguards for Expanded ERM Responsibility"},{"id":"IIA-POS-ERM-04","sourcePages":"ERM p. 14","title":"Assurance and Advisory Portfolio Calibration"}],"publicationDate":"2026","reviewed_at":null,"source_url":null,"version":"2026"},"id":"std:iia-pos-2026-erm","mapUrl":"https://controlsmap.com/?v=1&node=std%3Aiia-pos-2026-erm","sourceIds":["iia-pos-2026-erm"],"sourceUrl":null,"title":"The Role of the Internal Audit Function in Enterprise Risk Management","type":"standard"},"relationships":[{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:2da111153671b539bce20f369f30c67fcf7d08159a5a719b336629c3d2eb91ae","properties":{},"sourceDetailPath":"/data/v1/records/ctrl-iia-pos-2026-erm-iia-pos-erm-04-592b59ae.json","sourceId":"ctrl:iia-pos-2026-erm:IIA-POS-ERM-04","targetDetailPath":"/data/v1/records/std-iia-pos-2026-erm-d24e4aa8.json","targetId":"std:iia-pos-2026-erm","type":"belongs_to"},{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:31aad85a41264a2f288f88465dff2361c9eedafac885731f96494a7a3e3b78d4","properties":{},"sourceDetailPath":"/data/v1/records/ctrl-iia-pos-2026-erm-iia-pos-erm-03-2ed09a44.json","sourceId":"ctrl:iia-pos-2026-erm:IIA-POS-ERM-03","targetDetailPath":"/data/v1/records/std-iia-pos-2026-erm-d24e4aa8.json","targetId":"std:iia-pos-2026-erm","type":"belongs_to"},{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:5bf1a2fac198dab4ead40a95bfd8d7686593bddada69ca6f2fd2404551110b7f","properties":{},"sourceDetailPath":"/data/v1/records/ctrl-iia-pos-2026-erm-iia-pos-erm-02-1e6dc74e.json","sourceId":"ctrl:iia-pos-2026-erm:IIA-POS-ERM-02","targetDetailPath":"/data/v1/records/std-iia-pos-2026-erm-d24e4aa8.json","targetId":"std:iia-pos-2026-erm","type":"belongs_to"},{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:849306d150f8dce43c53633a952eee38e5f54d3e62b4670ece7d83424cf70911","properties":{},"sourceDetailPath":"/data/v1/records/ctrl-iia-pos-2026-erm-iia-pos-erm-01-6f73f46d.json","sourceId":"ctrl:iia-pos-2026-erm:IIA-POS-ERM-01","targetDetailPath":"/data/v1/records/std-iia-pos-2026-erm-d24e4aa8.json","targetId":"std:iia-pos-2026-erm","type":"belongs_to"}],"schemaVersion":1}