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ABSTRACT
Organizations and corporations have an obligation to provide certain assurances reporting for their
stakeholders. There are a number of assurance providers that either directly or indirectly to guide them
over the effectiveness of the controls that mitigate the risks as identified during the risks assessment
process. Combined assurance reporting model is applied to provide a coordinated approach to all
assurances activities covered from management, internal assurance providers, and external assurance
providers.
A governance operating model, developed by Deloitte, is the mechanism used by the board and
management to translate the elements of the governance framework and policies into practices,
procedures, and job responsibilities within the corporate governance infrastructure. This model has the
potential approaches and could be adapted to the needs of combined assurance reporting and thus
enhance assurance provider’s ability to implement this need and to exercise proper oversight.
This paper presents an exploratory and descriptive research for enterprise governance operating model
that may be suitable for corporates, governments and regulators to discuss the characteristics of such a
model and elements that might be included, potential benefits, and development and implementation
of combined assurance reporting. At the end of this study should be followed by qualitative research
that takes a sample of public sector organizations and the entity with public accountability to exploring
the usefulness of this model.
Keywords: assurance reporting; combined assurance; governance operating model; enterprises
governance operating
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REFERENCES
[Deloitte Development LLC]. 2013. Developing an effective governance operating model: A guide for
financial services boards and management teams. United States
[The Institute of Internal Auditors Research Foundation (IIARF)] 2015. Huibers, SCJ. Combined Assurance:
One Language, One Voice, One View. United States
[PricewaterhouseCoopers] 2013. National Treasury - Combined Assurance Practical Approach and
Reporting Key Learning’s. Available at Financial Services Authority of Indonesia - Focus Group
Discussion on Combined Assurance. 2014: Draft of Combined Assurance Model & Framework.
Jakarta. Indonesia
Roos M. 2012. Audit Committees and Combine Assurance. Faculty of Military Science, University of
Stellenbosch. The Southern African Institute of Government Auditors
[Auditor General South Africa (AGSA)]. No year. Combine Assurance in the Public Sector.
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