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Internal Auditing and Combined Assurance

Why study Internal Auditing and Combined Assurance?

According to the KING III and KING IV reports on Corporate Governance, “The audit committee should ensure that a combined assurance model is applied to provide a coordinated approach to all assurance activities”. Principle 3.5 of the King Report introduces combined assurance as a recommended governance practice. The recommendation has been made following a general understanding that more can be done to improve assurance coverage and quality through better coordination of the assurance providers.  King IV expands the traditional three lines of defence to five lines of assurance, to incorporate all assurance role players.

Internal audit as part of the third line of assurance remains pivotal to corporate governance.  Internal audit is well placed to complete the assurance reality check. It can assess the quality of assurance provided and the relevance to the management or governance committee.

A combined assurance model effectively co-ordinates the efforts of management and internal and external assurance providers, increases their collaboration and develops a shared and more holistic view of the organisation’s risk profile. This course will expose delegates to the concept of combined assurance and the role that internal audit should play.


1 day


MSA Competency based short learning programme

Who should attend?

This course will expose delegates to the concept of combined assurance and the role that internal audit should play.

Entry requirements
  • A National Senior Certificate

Specific learning outcomes of this short learning programme are to:

  • describe the concept of combined assurance;
  • understand and identify the various role players and assurance providers in a combined assurance environment;
  • specify the role of internal audit in combined assurance;
  • use the tools / templates available to structure a combined assurance framework, model and structure within an organisation; and
  • compile a combined assurance report.

Contact us

011 950 4009 enquiries@iiemsa.co.za
From outside South Africa
+27 11 950 4009

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