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COMBINED ASSURANCE: IS YOUR ORGANISATION ADEQUATELY ASSURED? (2019-10-01)

By Glen Talbot(CA)SA, Travers Cape (CA)SA and peer viewed by Jene’ Palmer CA(SA): CGF Lead Independent Consultants

If we have both internal and external auditors, we have combined assurance, right?  Wrong! 

For the board of directors to claim that they have discharged their obligations to implement a Combined Assurance Model requires much more than just the appointment of internal and external auditors.