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assurance engagements and the key components of the assurance framework enables the practitioner to work with their client and the other stakeholders to design an assurance engagement that meets users’ needs.
The AA1000 Assurance Standard (AA1000AS v3) serves as a standard for assurance on sustainability information across organisations of all types, based on the effective application of the AA1000 AccountAbility Principles (AA1000AP, 2018).
This Framework defines and describes the elements and objectives of an assurance engagement, and identifies engagements to which Standards on Auditing (SAs), Standards on Review Engagements (SREs) and Standards on Assurance Engagements (SAEs) apply. It provides a frame of reference for:
Auditors may want to use maturity models as criteria to as-sess business processes as part of assurance engagements, thus providing an easy-to-communicate understanding of the governance, risk, or control environment under review.
• Description of assurance engagements: This section describes assurance engagements and distinguishes direct engagements from attestation engagements, and reasonable assurance engagements from limited assurance engagements.
An operating model translates strategic intent into operational capabilities. It serves as the foundation for execution and provides a clear guide for enterprise leadership team, line managers and operational teams. Example artifacts: Strategy articulation document, purpose, policies, organizational roadmap Example artifacts:
A reasonable assurance engagement is more likely to include procedures such as confirmations of strategic objectives, risks and opportunities, and resource allocation decisions; walkthroughs of key business process documentation; and evaluations
