Glossary · I
Independent assurance
Independent assurance is confirmation of controls or results by a party that had no role in designing, implementing or operating them and has no stake in the outcome.
Extended definition
In more detail.
Independence is a structural property, not a judgment of competence. An internal auditor can be thorough and still be discounted by a customer, insurer or regulator because they report inside the organization. Independent assurance is required for certification, attestation, regulatory examination, insurance evidence, due diligence and board assurance; internal findings support it but cannot replace it.
In our work
Where it appears.
Independence is the basis of Cyber Assurance. See internal audit versus independent assurance.
By David Selakovic · Published 2026-10-16 · Revised 2026-10-16 · Reviewed every 180 days