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Continuing the journey

A new ICAEW consultation considers the role of businesses in decisions around assurance. Ruth Ward shares our thinking.

How do we get the right assurance in the right place? Deciding where assurance adds the most value is a big question for the developing assurance market.

In our new consultation paper, Where next with assurance?, ICAEW looks at the role those in charge of a business play in deciding what assurance is needed and where.

Assurance adds credibility to information in a broad sense, which is valuable when there is some kind of risk associated with that information not being credible – whether it is a reputational risk connected to external information, or a risk of poor decisions being made using unreliable internal information.

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