Guidance

The Role of the Internal Audit Function in Enterprise Risk Management

4 guidance propositions · 4 connected unified controls

Local reviewed paper: The Role of the Internal Audit Function in Enterprise Risk Management

Guidance propositions

“Informs” records a guidance relationship. It does not claim that a unified control satisfies a mandatory requirement.

Proposition	Unified control and mapping
IIA-POS-ERM-01Board, Management, and Internal Audit Accountabilities Source pages: ERM pp. 3, 7–9	UC-GOV-38 — Assign and maintain Three Lines accountability by risk activityInforms UC-AUDIT-27 — Govern expanded internal audit ERM responsibilitiesInforms
IIA-POS-ERM-02ERM Activity and Service Boundaries Source pages: ERM pp. 8, 11	UC-GOV-38 — Assign and maintain Three Lines accountability by risk activityInforms
IIA-POS-ERM-03Safeguards for Expanded ERM Responsibility Source pages: ERM pp. 12–13, 15–20	UC-AUDIT-05 — Maintain auditor objectivity and disclose impairmentsInforms UC-AUDIT-27 — Govern expanded internal audit ERM responsibilitiesInforms
IIA-POS-ERM-04Assurance and Advisory Portfolio Calibration Source pages: ERM p. 14	UC-AUDIT-09 — Develop a risk-based internal audit strategy and planInforms