Macro Assessment
The Authority developed eight (8) macro assessment models, based on recognized frameworks and/or standards, to assess the related practices within its audited entities in terms of the processes, tools and techniques. These models are:
Governance: based on the leading practices.
Performance Management System: based on a framework developed in coordination with KPI Institute.
Enterprise Risk Management: based on COSO - ERM Framework 2017.
Internal Control: is based on COSO - Internal Control Framework 2013.
Internal Audit: based on the International Professional Practices Framework (IPPF) 2017 of the Institute of Internal Auditors (IIA).
Compliance Management System: is based on ISO 19600: 2014.
IT Governance and Management Framework: based on COBIT 2019.
Lines of Defense: based on lines of defense model.