Element 20×Business Services
Business Services in Audit & Assurance
Audit, assurance, management review and intervention
Why this document sits here
Assurance is one programme. Controllers’ assessments, access-rights reviews, investment assurance and HR compliance audits are planned, tested and reported with the same rigour as process safety audits, and come to the same management review. Separate assurance programmes produce separate, and often conflicting, pictures of how well the company is controlled.
Integrated reading of element 20 →Example documents, by tier
Process, procedure, work instruction 1
- User Access Recertification ProcedureIntegrated readingRepresentative exampleCompany-wideAlso in IOGP 510 · 10 Assurance, Review and ImprovementNot process safetyNot safety report critical