As a service to the organization, in addition to performing traditional audit services, Internal Audit also provides business Assurance Services at the request of management.

Assurance Services are: Independent professional services that improve the quality of information, or its context, for decision makers.

Selected Assurance Services:

• Systems Specifications Development Reviews
• Business Performance Measures Development & Implementation
• Control Self Assessment
• Electronic Commerce
• Information Systems Reliability
• Management Consultative Services, e.g., Policy Formulation and Compliance, Business Strategy.

No written report is required for Assurance Service engagements although the Customer may request a written report or letter.

content by Gail Lucento
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