Independent Assurance
Plain-language explanation
Evaluation performed with sufficient independence from the activity being assessed to provide credible confidence in the result.
Why It Matters
Independence helps separate an organization's own claims about its program from an external evaluation of evidence against defined criteria.
In Practice
Independence is not created merely by calling a review an audit. Applicable assurance programs may establish specific requirements for conflicts, objectivity, competence, and the relationship between auditor and auditee.