Purpose – The purpose of this paper is to explore the development of the practice and understanding of audit assurance. Design/methodology/approach – A broad approach is taken, embracing the audit of financial statements, internal auditing and other forms of assurance. The paper endeavours...

Purpose – The purpose of this paper is to investigate whether there is a significant deficit in the assurance needs of boards and, if so, what might be done to fill this gap and whether internal auditors have a role to play in this. Design/methodology/approach – Contemporary examples of...