{"id":51290,"date":"2026-08-27T12:20:31","date_gmt":"2026-08-27T07:20:31","guid":{"rendered":"https:\/\/finsoulnetwork.com\/uae\/?page_id=51290"},"modified":"2026-09-07T06:21:52","modified_gmt":"2026-09-07T01:21:52","slug":"risk-and-assurance","status":"publish","type":"page","link":"https:\/\/finsoulnetwork.com\/uae\/services\/risk-and-assurance\/","title":{"rendered":"Risk Assurance"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"51290\" class=\"elementor elementor-51290\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4ee73887 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-parent\" data-id=\"4ee73887\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2b2bdac8 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"2b2bdac8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-75dbee38 elementor-widget elementor-widget-heading\" data-id=\"75dbee38\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Risk and Assurance Services in UAE\n<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4423a0ac elementor-widget elementor-widget-shortcode\" data-id=\"4423a0ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\t\t<div data-elementor-type=\"container\" data-elementor-id=\"50671\" class=\"elementor elementor-50671\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cc0552c e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"cc0552c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8c23595 elementor-widget elementor-widget-button\" data-id=\"8c23595\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/finsoulnetwork.com\/uae\/contact-us\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Speak to a UAE Legal Consultant<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ded1d3 elementor-widget elementor-widget-button\" data-id=\"5ded1d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/finsoulnetwork.com\/uae\/services\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\"> Explore Legal Services<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-28263328 e-con-full elementor-hidden-mobile e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"28263328\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2221cf30 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-parent\" data-id=\"2221cf30\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-1f53a919 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"1f53a919\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-36b31a01 elementor-widget elementor-widget-text-editor\" data-id=\"36b31a01\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">A risk framework can look complete on paper while the controls behind it remain weak, inconsistently applied or poorly evidenced. <\/span><a href=\"https:\/\/finsoulnetwork.com\/uae\/\"><b>Finsoul Network UAE<\/b><\/a><span style=\"font-weight: 400\"> helps businesses independently test whether selected risk-management controls are actually working and whether management can rely on the information used to monitor material risks.<\/span><\/p><p><span style=\"font-weight: 400\">Our <\/span><b>risk and assurance<\/b><span style=\"font-weight: 400\"> work is focused, evidence-based and built around a defined risk question. Instead of rebuilding the entire enterprise risk framework, we assess the specific risk, criteria, controls and evidence that management, the board or another stakeholder needs confidence in.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b10c647 elementor-widget elementor-widget-heading\" data-id=\"b10c647\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">When Does Your Business Need Independent Risk Assurance?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b37402 elementor-widget elementor-widget-text-editor\" data-id=\"8b37402\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Risk assurance becomes useful when management already has a risk process or control environment but needs independent confidence that it is operating as intended.<\/span><\/p><ul><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">A material risk has increased or changed.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Management relies heavily on controls that have not been independently tested.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Repeated incidents suggest existing controls may not be effective.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">A major outsourcing arrangement creates additional dependency.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">A new product, market or transformation changes the organisation&#8217;s risk profile.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Risk appetite or tolerance thresholds are repeatedly approached or breached.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">The board questions whether reported risk information reflects actual exposure.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Previous internal audit, compliance or regulatory findings remain unresolved.<\/span><\/li><\/ul><p><span style=\"font-weight: 400\">This makes <\/span><b>risk assurance<\/b><span style=\"font-weight: 400\"> different from general risk-management consulting. The purpose is not simply to identify risks, but to test whether the business response to those risks can be supported by evidence.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-19afdd83 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-parent\" data-id=\"19afdd83\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7bbf2041 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"7bbf2041\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-284c5b2b elementor-widget elementor-widget-heading\" data-id=\"284c5b2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What Our Risk Assurance Services Can Cover\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a845e8a elementor-widget elementor-widget-text-editor\" data-id=\"2a845e8a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">The subject of the review depends on where independent confidence is required.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-12d6ff0 e-grid e-con-full wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"12d6ff0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-aed3d35 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"aed3d35\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-adf05bc elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"adf05bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Layer_1\" data-name=\"Layer 1\" viewBox=\"0 0 52 52\"><title>ICON FILE<\/title><path d=\"M50.72,22.23,47.43,21.1a21.71,21.71,0,0,0-2.81-6.78l1.53-3.13a25.35,25.35,0,0,0-5.34-5.34L37.68,7.38A21.71,21.71,0,0,0,30.9,4.57L29.77,1.28a25.52,25.52,0,0,0-7.54,0L21.1,4.57a21.71,21.71,0,0,0-6.78,2.81L11.19,5.85a25.35,25.35,0,0,0-5.34,5.34l1.53,3.13A21.71,21.71,0,0,0,4.57,21.1L1.28,22.23a25.52,25.52,0,0,0,0,7.54L4.57,30.9a21.71,21.71,0,0,0,2.81,6.78L5.85,40.81a25.35,25.35,0,0,0,5.34,5.34l3.13-1.53a21.71,21.71,0,0,0,6.78,2.81l1.13,3.29a25.52,25.52,0,0,0,7.54,0l1.13-3.29a21.71,21.71,0,0,0,6.78-2.81l3.13,1.53a25.35,25.35,0,0,0,5.34-5.34l-1.53-3.13a21.71,21.71,0,0,0,2.81-6.78l3.29-1.13a25.52,25.52,0,0,0,0-7.54Z\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><path d=\"M11.57,13.7a19,19,0,1,0,2.13-2.13\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><path d=\"M36.15,34A12.93,12.93,0,1,0,34,36.15\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><path d=\"M34.58,27.94l-6-10.34a3,3,0,0,0-5.22,0l-6,10.34A3,3,0,0,0,17,29.45a3,3,0,0,0,3,3H32a3,3,0,0,0,3-3A3,3,0,0,0,34.58,27.94Z\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><line x1=\"26\" y1=\"22.13\" x2=\"26\" y2=\"24.92\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/line><line x1=\"26\" y1=\"27.94\" x2=\"26\" y2=\"27.94\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/line><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37776e5e elementor-widget elementor-widget-heading\" data-id=\"37776e5e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Operational Risk Controls\n<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-49bac889 elementor-widget elementor-widget-text-editor\" data-id=\"49bac889\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">We can assess controls around important operational processes, incidents, business disruption, process failures and other 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d=\"M20.57,41.15H18.39a.91.91,0,0,1-.9-.9V38.07a.9.9,0,0,1,.9-.9h2.18a.9.9,0,0,1,.9.9v2.18A.9.9,0,0,1,20.57,41.15Z\" fill=\"none\" stroke=\"#fff\" stroke-miterlimit=\"10\" stroke-width=\"2\"><\/path><path d=\"M14.52,46.25H32.88a.93.93,0,0,1,.28-.5l1.12-1.13a1.35,1.35,0,0,0-1-2.31H31.73a1,1,0,0,1-1-1V39.35a1,1,0,0,1,1-1h1.59a1.35,1.35,0,0,0,1-2.31l-1.12-1.13a1,1,0,0,1,0-1.43l.71-.72-10-17.31a5.08,5.08,0,0,0-8.8,0L1.69,38.63a5.08,5.08,0,0,0,4.39,7.62h4.49\" fill=\"none\" stroke=\"#fff\" stroke-miterlimit=\"10\" stroke-width=\"2\"><\/path><path d=\"M45.78,1H26.86A1.36,1.36,0,0,0,25.5,2.35V7.14\" fill=\"none\" stroke=\"#fff\" stroke-miterlimit=\"10\" stroke-width=\"2\"><\/path><path d=\"M52.08,40.32h3.64A1.36,1.36,0,0,0,57.08,39V2.35A1.36,1.36,0,0,0,55.72,1h-6\" fill=\"none\" stroke=\"#fff\" stroke-miterlimit=\"10\" stroke-width=\"2\"><\/path><line x1=\"25.5\" y1=\"11.09\" x2=\"25.5\" y2=\"18.25\" fill=\"none\" stroke=\"#fff\" stroke-miterlimit=\"10\" stroke-width=\"2\"><\/line><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-157316cd elementor-widget elementor-widget-heading\" data-id=\"157316cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Regulatory and Compliance Risk Controls\n<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-436a53c0 elementor-widget elementor-widget-text-editor\" data-id=\"436a53c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Selected regulatory or compliance controls can be reviewed to determine whether they are designed properly and consistently applied.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-71d73dc2 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"71d73dc2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-460dfc9d elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"460dfc9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Layer_1\" data-name=\"Layer 1\" viewBox=\"0 0 52 52\"><title>ICON FILE<\/title><g id=\"g1977\"><g id=\"g1979\"><path id=\"path1981\" d=\"M32.56,33.56,34.3,36,32.56,38.4\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g1983\"><path id=\"path1985\" d=\"M24.87,36H17.7m16.6,0H26.38\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g1987\"><g id=\"g1989\"><g id=\"g1995\"><path id=\"path1997\" d=\"M24.11,36a4.53,4.53,0,1,1,3,0\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g1999\"><path id=\"path2001\" d=\"M17.52,23.17a12.76,12.76,0,1,1-1.11,1.1\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g2003\"><path id=\"path2005\" d=\"M6.66,37.42a3.77,3.77,0,1,1-3.77,3.77A3.77,3.77,0,0,1,6.66,37.42ZM26,1a3.78,3.78,0,1,1-3.77,3.77A3.77,3.77,0,0,1,26,1ZM45.34,37.42a3.77,3.77,0,1,1-3.77,3.77A3.77,3.77,0,0,1,45.34,37.42Z\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g2007\"><path id=\"path2009\" d=\"M1,51H12.32V48a3,3,0,0,0-3-3H4a3,3,0,0,0-3,3ZM20.34,14.58H31.66v-3a3,3,0,0,0-3-3H23.36a3,3,0,0,0-3,3ZM47.6,51H51V48a3,3,0,0,0-3-3H42.7a3,3,0,0,0-3,3v3h3.4m1.51,0H46.1\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g2011\"><path id=\"path2013\" d=\"M37.79,44.58l-2.72-2.72M14.21,44.58l2.72-2.72M26,20V16.85\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g2015\"><path id=\"path2017\" d=\"M32,26V24.49m-3,0V23\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><\/g><\/g><\/g><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-87361c9 elementor-widget elementor-widget-heading\" data-id=\"87361c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Third-Party and Outsourcing Risk<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62df4cb4 elementor-widget elementor-widget-text-editor\" data-id=\"62df4cb4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Independent review can focus on due diligence, ongoing monitoring, service dependencies, incident management, resilience and exit arrangements.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4ed9fa3c e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"4ed9fa3c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2b9e00a5 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"2b9e00a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Layer_1\" data-name=\"Layer 1\" viewBox=\"0 0 52 52\"><title>ICON FILE<\/title><path d=\"M13.91,14.18h0a1.5,1.5,0,0,1-1.5-1.49V8.38a1.5,1.5,0,0,1,1.5-1.5h0a1.5,1.5,0,0,1,1.5,1.5v4.31A1.5,1.5,0,0,1,13.91,14.18Z\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><path d=\"M13.91,20.05h0a1.5,1.5,0,0,1-1.5-1.5h0a1.5,1.5,0,0,1,1.5-1.5h0a1.5,1.5,0,0,1,1.5,1.5h0A1.5,1.5,0,0,1,13.91,20.05Z\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><path d=\"M33.23,20.1h0a25.27,25.27,0,0,0-6.56-1\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><path d=\"M21.12,44.51H.54A25.44,25.44,0,0,1,12.34,23l.14-.09\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><path d=\"M46.73,29.74a25.27,25.27,0,0,1,4.73,14.77H33.68\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><line x1=\"10.67\" y1=\"48.79\" x2=\"21.98\" y2=\"48.79\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/line><path d=\"M21.12,44.51H.54v2.63a1.65,1.65,0,0,0,1.65,1.65H7.08\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><path d=\"M33.68,44.51H51.46v2.63a1.65,1.65,0,0,1-1.65,1.65H30.59\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><line x1=\"37.93\" y1=\"26.26\" x2=\"31.1\" y2=\"39.02\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/line><path d=\"M22.49,42,12.34,23l.14-.09\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><path d=\"M33.23,20.1h0a25.27,25.27,0,0,0-6.56-1\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><path d=\"M43.23,15.5a1.94,1.94,0,0,0-1.84-.33,1.37,1.37,0,0,0-.58,2.25,6.54,6.54,0,0,0,1.81.85c1.81.64,1.14,3.2-.7,3.21A2.46,2.46,0,0,1,40.23,21\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><line x1=\"41.92\" y1=\"21.48\" x2=\"41.92\" y2=\"22.41\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/line><line x1=\"41.92\" y1=\"14.21\" x2=\"41.92\" y2=\"15.07\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/line><circle cx=\"41.96\" cy=\"18.31\" r=\"8.91\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/circle><path d=\"M23.3,41.31a5.31,5.31,0,1,0,6,8.76c1.9-1.29,6.05-8.1,7.76-11a.7.7,0,0,0-.72-1C33,38.61,25.19,40,23.3,41.31Z\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><line x1=\"26.02\" y1=\"45.88\" x2=\"27.11\" y2=\"45.14\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/line><path d=\"M25.23,22.94H2.71a2.15,2.15,0,0,1-1.82-3.3L12.15,2a2.16,2.16,0,0,1,3.63,0L27,19.64A2.15,2.15,0,0,1,25.23,22.94Z\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26c44aa0 elementor-widget elementor-widget-heading\" data-id=\"26c44aa0\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Financial Risk Controls\n<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4bf53578 elementor-widget elementor-widget-text-editor\" data-id=\"4bf53578\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Where appropriate, the review may consider selected approvals, limits, monitoring controls or management reporting around financial exposures.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c6a720c e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"c6a720c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-70157d3a elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"70157d3a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Layer_1\" data-name=\"Layer 1\" viewBox=\"0 0 52 52\"><title>ICON FILE<\/title><g id=\"g1635\"><g id=\"g1637\"><g id=\"g1639\"><g id=\"g1645\"><path id=\"path1647\" d=\"M29.51,44.47H26.1M32,16.64V39.13M21.21,44.47H1V1H32V13.22\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><path id=\"path1649\" d=\"M37.82,51H42.7V44.44H37.82ZM34.4,43.36V39.13H29.51V51H34.4V46.77M21.21,51H26.1V42.82H21.21ZM51,41.89V36.21H46.12V51H51V45.31\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><\/g><g id=\"g1651\"><path id=\"path1653\" d=\"M21.21,37,32,32.59l8.3,5.31,8.3-8.23\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g1655\"><g id=\"g1657\"><g id=\"g1663\"><path id=\"path1665\" d=\"M45.52,29.71l3.25-.13.11,2.81\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g1667\"><path id=\"path1669\" d=\"M6.85,7.47A11,11,0,0,1,9.33,5.12c2.43,1.67,4.4,4.55,4.4,7.41a4.33,4.33,0,0,1-4.4,4.62,4.33,4.33,0,0,1-4.41-4.62,7,7,0,0,1,.33-2.06\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g1671\"><path id=\"path1673\" d=\"M9.33,17.11a2.51,2.51,0,0,0,2.21-2.7,2.5,2.5,0,0,0-2.21-2.7,2.5,2.5,0,0,0-2.22,2.7A2.51,2.51,0,0,0,9.33,17.11Z\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g1675\"><path id=\"path1677\" d=\"M19.11,9.51H25.5M19.11,6.09H28\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g1679\"><path id=\"path1681\" d=\"M4.92,39.64H10\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g1683\"><path id=\"path1685\" d=\"M4.92,27.43H28M4.92,24.5H28M4.92,21.57H28M4.92,30.36H28\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><\/g><\/g><\/g><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a3cd66a elementor-widget elementor-widget-heading\" data-id=\"2a3cd66a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Risk Governance and Reporting\n<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12d6ba30 elementor-widget elementor-widget-text-editor\" data-id=\"12d6ba30\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Our <\/span><b>risk management assurance<\/b><span style=\"font-weight: 400\"> work can assess whether ownership, escalation, KRIs, risk reporting and management oversight provide a reliable view of material exposure.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5846caa6 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"5846caa6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-386e9cc3 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"386e9cc3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Layer_1\" data-name=\"Layer 1\" viewBox=\"0 0 58.81 52\"><title>ICON FILE<\/title><g id=\"g4107\"><g id=\"g4109\"><g id=\"g4111\"><g id=\"g4117\"><path id=\"path4119\" d=\"M39.42,15.73h18\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g4121\"><path id=\"path4123\" d=\"M1.34,15.73H19.49\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g4125\"><path id=\"path4127\" d=\"M18.35,51H56.09a1.72,1.72,0,0,0,1.72-1.71V9.87a1.72,1.72,0,0,0-1.72-1.72H48.92\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g4129\"><path id=\"path4131\" d=\"M23.84,8.15H2.71A1.72,1.72,0,0,0,1,9.87V49.29A1.72,1.72,0,0,0,2.71,51H14.34\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g4133\"><path id=\"path4135\" d=\"M44.91,8.15H35.05\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g4137\"><path id=\"path4139\" d=\"M13.11,32.3v1.19a1,1,0,0,1-1,1h-3a1,1,0,0,1-1-1V23a1,1,0,0,1,1-1h3a1,1,0,0,1,1,1v3.48\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g4141\"><path id=\"path4143\" d=\"M10.58,34.71v4\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g4145\"><path id=\"path4147\" d=\"M10.58,19.21v2.62\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g4149\"><path id=\"path4151\" d=\"M22.52,32.3v2.34a1,1,0,0,1-1,1h-3a1,1,0,0,1-1-1V32.3\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g4153\"><path id=\"path4155\" d=\"M20,35.86v2\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g4157\"><path id=\"path4159\" d=\"M31.93,32.3V42a1,1,0,0,1-1,1h-3a1,1,0,0,1-1-1V32.3\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g4161\"><path id=\"path4163\" d=\"M29.4,43.23v3.52\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g4165\"><path id=\"path4167\" d=\"M40.31,43h-3a1,1,0,0,1-1-1V38a1,1,0,0,1,1-1h3a1,1,0,0,1,1,1V42A1,1,0,0,1,40.31,43Z\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g4169\"><path id=\"path4171\" d=\"M38.81,43.23V45\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g4173\"><path id=\"path4175\" d=\"M38.81,32.3v4.44\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g4177\"><path id=\"path4179\" d=\"M49.72,45.33h-3a1,1,0,0,1-1-1V41.38a1,1,0,0,1,1-1h3a1,1,0,0,1,1,1V44.3A1,1,0,0,1,49.72,45.33Z\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g4181\"><path id=\"path4183\" d=\"M48.22,45.52v1.23\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g4185\"><path id=\"path4187\" d=\"M48.22,35.67v4.5\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g4189\"><path id=\"path4191\" d=\"M40.81,18.64,30.88,1.84a1.72,1.72,0,0,0-2.95,0L11.76,29.2a1.71,1.71,0,0,0,1.48,2.58H45.57a1.71,1.71,0,0,0,1.48-2.58l-4.2-7.11\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g4193\"><path id=\"path4195\" d=\"M29.89,20.32h-1A1.38,1.38,0,0,1,27.54,19l-.46-7.45a1.37,1.37,0,0,1,1.38-1.46h1.89a1.36,1.36,0,0,1,1.37,1.46L31.26,19A1.36,1.36,0,0,1,29.89,20.32Z\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g4197\"><path id=\"path4199\" d=\"M31.82,25.43A2.42,2.42,0,1,1,29.4,23,2.41,2.41,0,0,1,31.82,25.43Z\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g4201\"><path id=\"path4203\" d=\"M51.17,20h1.76\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g4205\"><path id=\"path4207\" d=\"M51.17,23h1.76\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g4209\"><path id=\"path4211\" d=\"M6.79,45.56h0\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g4213\"><path id=\"path4215\" d=\"M10.36,45.56h3.86\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g4217\"><path id=\"path4219\" d=\"M9.26,11.94h0\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><g id=\"g4221\"><path id=\"path4223\" d=\"M12.44,11.94h0\" fill=\"none\" stroke=\"#ca331a\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\"><\/path><\/g><\/g><\/g><\/g><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d3aacc2 elementor-widget elementor-widget-heading\" data-id=\"1d3aacc2\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Technology-Dependent Risk\n<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-789b5c6d elementor-widget elementor-widget-text-editor\" data-id=\"789b5c6d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Where technology supports a broader material business risk, selected technology-related controls may form part of the engagement. More detailed IT controls work should remain within a dedicated IT Assurance scope.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-22cfabb e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-parent\" data-id=\"22cfabb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-d00ac2f e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"d00ac2f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9095dd6 elementor-widget elementor-widget-heading\" data-id=\"9095dd6\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Risk Assurance Starts With Clear Criteria\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ea0c2f elementor-widget elementor-widget-text-editor\" data-id=\"3ea0c2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">A risk cannot be meaningfully assured against a vague expectation such as \u201cgood controls\u201d. The engagement needs a defined basis for assessing whether the risk-management arrangements are adequate.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4ac37106 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-parent\" data-id=\"4ac37106\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7a15d01b e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"7a15d01b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-58075d0c elementor-widget elementor-widget-text-editor\" data-id=\"58075d0c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Criteria may come from:<\/span><\/p><ul><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Board-approved policies.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Risk appetite and tolerance statements.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Internal control requirements.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Regulator rules.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Contractual obligations.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Recognised risk-management frameworks.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Agreed management standards.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Defined operating procedures.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d182f6c elementor-widget elementor-widget-shortcode\" data-id=\"5d182f6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\t\t<div data-elementor-type=\"container\" data-elementor-id=\"50677\" class=\"elementor elementor-50677\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1cebc0b e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-parent\" data-id=\"1cebc0b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0faca4e elementor-widget elementor-widget-button\" data-id=\"0faca4e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/finsoulnetwork.com\/uae\/contact-us\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Request a Contract or Legal Risk Review<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2747e48a e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"2747e48a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ba0de41 elementor-widget elementor-widget-image\" data-id=\"6ba0de41\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1800\" height=\"1521\" src=\"https:\/\/finsoulnetwork.com\/uae\/wp-content\/uploads\/sites\/5\/2026\/08\/Risk-Assurance-Starts-With-Clear-Criteria-08.webp\" class=\"attachment-full size-full wp-image-51903\" alt=\"\" srcset=\"https:\/\/finsoulnetwork.com\/uae\/wp-content\/uploads\/sites\/5\/2026\/08\/Risk-Assurance-Starts-With-Clear-Criteria-08.webp 1800w, https:\/\/finsoulnetwork.com\/uae\/wp-content\/uploads\/sites\/5\/2026\/08\/Risk-Assurance-Starts-With-Clear-Criteria-08-300x254.webp 300w, https:\/\/finsoulnetwork.com\/uae\/wp-content\/uploads\/sites\/5\/2026\/08\/Risk-Assurance-Starts-With-Clear-Criteria-08-1024x865.webp 1024w, https:\/\/finsoulnetwork.com\/uae\/wp-content\/uploads\/sites\/5\/2026\/08\/Risk-Assurance-Starts-With-Clear-Criteria-08-768x649.webp 768w, https:\/\/finsoulnetwork.com\/uae\/wp-content\/uploads\/sites\/5\/2026\/08\/Risk-Assurance-Starts-With-Clear-Criteria-08-1536x1298.webp 1536w\" sizes=\"(max-width: 1800px) 100vw, 1800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6d44b5b e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-parent\" data-id=\"6d44b5b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-a623afd e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"a623afd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5c6ff92 elementor-widget elementor-widget-text-editor\" data-id=\"5c6ff92\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">This is one of the most important differences between <\/span><b>risk advisory and <a href=\"https:\/\/finsoulnetwork.com\/uae\/services\/assurance-services\/\">assurance services<\/a><\/b><span style=\"font-weight: 400\">. Advisory work may help management design or improve a framework. Assurance work needs an existing subject matter and criteria against which evidence can be evaluated.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1b6bc60 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-parent\" data-id=\"1b6bc60\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-087f853 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"087f853\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f8b93b1 elementor-widget elementor-widget-heading\" data-id=\"f8b93b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">A Control Can Exist and Still Be Ineffective\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-91757c2 elementor-widget elementor-widget-text-editor\" data-id=\"91757c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Risk assurance should distinguish between how a control is designed and whether it actually operates.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2695ae2 elementor-widget elementor-widget-shortcode\" data-id=\"2695ae2\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div id=\"footable_parent_51420\"\n         class=\" footable_parent ninja_table_wrapper loading_ninja_table wp_table_data_press_parent semantic_ui \">\n                <table data-ninja_table_instance=\"ninja_table_instance_0\" data-footable_id=\"51420\" data-filter-delay=\"1000\" aria-label=\"New Risk Assurance Services\"            id=\"footable_51420\"\n           data-unique_identifier=\"ninja_table_unique_id_2412253865_51420\"\n           class=\" foo-table ninja_footable foo_table_51420 ninja_table_unique_id_2412253865_51420 ui table  ninja_search_right nt_type_ajax_table selectable striped vertical_centered  footable-paging-right ninja_table_search_disabled\">\n                <colgroup>\n                            <col class=\"ninja_column_0 \">\n                            <col class=\"ninja_column_1 \">\n                    <\/colgroup>\n            <\/table>\n    \n    \n    \n<\/div>\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a63e13f elementor-widget elementor-widget-text-editor\" data-id=\"a63e13f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">A control may therefore be well written in a policy and still fail the <\/span><b>risk assurance<\/b><span style=\"font-weight: 400\"> review if there is little evidence that it operates in practice.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a0ed440 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-parent\" data-id=\"a0ed440\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6c62991 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"6c62991\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-caa1177 elementor-widget elementor-widget-heading\" data-id=\"caa1177\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Whether management receives significant exceptions\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e709d5b elementor-widget elementor-widget-text-editor\" data-id=\"e709d5b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">This is often where risk frameworks become weaker than they appear.<\/span><\/p><p><span style=\"font-weight: 400\">A dashboard may show green indicators while underlying data is incomplete, definitions differ between teams or threshold breaches are being overridden without clear approval.<\/span><\/p><p><span style=\"font-weight: 400\">Our review can consider whether:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b288aba elementor-arrows-position-outside elementor-widget elementor-widget-n-carousel\" data-id=\"b288aba\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;carousel_items&quot;:[{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;87bbdf8&quot;},{&quot;slide_title&quot;:&quot;Slide #2&quot;,&quot;_id&quot;:&quot;301647d&quot;},{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;214333e&quot;},{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;fddb9fd&quot;},{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;d276b4c&quot;}],&quot;slides_to_show_mobile_extra&quot;:&quot;1&quot;,&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;infinite&quot;:&quot;yes&quot;,&quot;speed&quot;:500,&quot;offset_sides&quot;:&quot;none&quot;,&quot;arrows&quot;:&quot;yes&quot;,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;image_spacing_custom_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"nested-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-carousel swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Carousel\" dir=\"ltr\">\n\t\t\t<div class=\"swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"1\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 of 5\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a4a96ce e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"a4a96ce\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9ef49fe elementor-widget elementor-widget-heading\" data-id=\"9ef49fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">KRIs use consistent definitions<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4655c7a elementor-widget elementor-widget-text-editor\" data-id=\"4655c7a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">The same indicator should mean the same thing across reporting periods.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"2\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 of 5\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-99c40cf e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"99c40cf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c1c659 elementor-widget elementor-widget-heading\" data-id=\"2c1c659\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Data comes from reliable sources<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a9cf3f elementor-widget elementor-widget-text-editor\" data-id=\"0a9cf3f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Material risk metrics should be traceable to an appropriate system or approved record.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"3\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 of 5\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-299bf50 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"299bf50\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-17ade06 elementor-widget elementor-widget-heading\" data-id=\"17ade06\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Threshold breaches are visible<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-95bdaef elementor-widget elementor-widget-text-editor\" data-id=\"95bdaef\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Reporting should not hide or dilute exceptions that require management attention.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"4\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"4 of 5\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-517d31f e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"517d31f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-22fdf73 elementor-widget elementor-widget-heading\" data-id=\"22fdf73\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Material risks are not omitted<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d00901a elementor-widget elementor-widget-text-editor\" data-id=\"d00901a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">The dashboard should reflect current exposure rather than only historically familiar risks.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"5\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"5 of 5\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-545523b e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"545523b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d348878 elementor-widget elementor-widget-heading\" data-id=\"d348878\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Management action is shown<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c8bbd3 elementor-widget elementor-widget-text-editor\" data-id=\"5c8bbd3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Significant breaches should lead to clear ownership and response.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Previous\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-left\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M646 125C629 125 613 133 604 142L308 442C296 454 292 471 292 487 292 504 296 521 308 533L604 854C617 867 629 875 646 875 663 875 679 871 692 858 704 846 713 829 713 812 713 796 708 779 692 767L438 487 692 225C700 217 708 204 708 187 708 171 704 154 692 142 675 129 663 125 646 125Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Next\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-right\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M696 533C708 521 713 504 713 487 713 471 708 454 696 446L400 146C388 133 375 125 354 125 338 125 325 129 313 142 300 154 292 171 292 187 292 204 296 221 308 233L563 492 304 771C292 783 288 800 288 817 288 833 296 850 308 863 321 871 338 875 354 875 371 875 388 867 400 854L696 533Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8a3ab0 elementor-widget elementor-widget-text-editor\" data-id=\"c8a3ab0\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">For CBUAE Licensed Financial Institutions, this type of visibility is especially relevant. The 2026 Operational Risk Management Regulation requires senior management to regularly monitor material operational exposures and maintain reporting mechanisms that enable proactive management by the board and senior management.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c14aa41 elementor-widget elementor-widget-heading\" data-id=\"c14aa41\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Evidence Used in a Risk Assurance Review\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-798c0c1 elementor-widget elementor-widget-text-editor\" data-id=\"798c0c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">The evidence should follow the specific risk being assessed rather than a standard document request list.<\/span><\/p><p><span style=\"font-weight: 400\">It can include:<\/span><\/p><ul><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Risk registers.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Control matrices.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Risk appetite and tolerance statements.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">KRI reports.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Incident and loss records.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Approvals and exception logs.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Policies and procedures.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Board or management reports.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Transaction or control samples.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Third-party monitoring information.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Previous audit or compliance findings.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Remediation evidence.<\/span><\/li><\/ul><p><span style=\"font-weight: 400\">Finsoul Network UAE uses this evidence to determine whether <\/span><b>risk and assurance<\/b><span style=\"font-weight: 400\"> conclusions are supported by what actually happened, not simply by how the process is described.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d92e666 elementor-widget elementor-widget-heading\" data-id=\"d92e666\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Third-Party Risk Needs More Than a Signed Contract\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9e42d90 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-parent\" data-id=\"9e42d90\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4db8894 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"4db8894\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2e60141 elementor-widget elementor-widget-text-editor\" data-id=\"2e60141\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Outsourcing can transfer an activity, but it does not automatically transfer the underlying business risk.<\/span><\/p><p><span style=\"font-weight: 400\">A strong third-party <\/span><b>risk assurance<\/b><span style=\"font-weight: 400\"> review can examine due diligence, ongoing monitoring, performance measures, incident escalation, resilience, concentration and exit planning.<\/span><\/p><p><span style=\"font-weight: 400\">This has become particularly important in the current UAE financial-sector environment. CBUAE&#8217;s Operational Risk Management Regulation, issued on <\/span><b>3 February 2026<\/b><span style=\"font-weight: 400\">, requires Licensed Financial Institutions to maintain board-approved third-party risk strategies and controls, perform risk assessment and due diligence before entering relevant arrangements, monitor third-party performance and maintain viable contingency and exit plans for material critical-operation dependencies.\u00a0<\/span><\/p><p><span style=\"font-weight: 400\">These requirements apply to institutions within that CBUAE framework and should not be treated as universal obligations for every <a href=\"https:\/\/u.ae\/en\/information-and-services\/business\">UAE business<\/a>.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9b337d1 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"9b337d1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7a1c55b elementor-widget elementor-widget-image\" data-id=\"7a1c55b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1274\" height=\"1800\" src=\"https:\/\/finsoulnetwork.com\/uae\/wp-content\/uploads\/sites\/5\/2026\/08\/Third-Party-Risk-Needs-More-Than-a-Signed-Contract-img-09.webp\" class=\"attachment-full size-full wp-image-51902\" alt=\"\" srcset=\"https:\/\/finsoulnetwork.com\/uae\/wp-content\/uploads\/sites\/5\/2026\/08\/Third-Party-Risk-Needs-More-Than-a-Signed-Contract-img-09.webp 1274w, https:\/\/finsoulnetwork.com\/uae\/wp-content\/uploads\/sites\/5\/2026\/08\/Third-Party-Risk-Needs-More-Than-a-Signed-Contract-img-09-212x300.webp 212w, https:\/\/finsoulnetwork.com\/uae\/wp-content\/uploads\/sites\/5\/2026\/08\/Third-Party-Risk-Needs-More-Than-a-Signed-Contract-img-09-725x1024.webp 725w, https:\/\/finsoulnetwork.com\/uae\/wp-content\/uploads\/sites\/5\/2026\/08\/Third-Party-Risk-Needs-More-Than-a-Signed-Contract-img-09-768x1085.webp 768w, https:\/\/finsoulnetwork.com\/uae\/wp-content\/uploads\/sites\/5\/2026\/08\/Third-Party-Risk-Needs-More-Than-a-Signed-Contract-img-09-1087x1536.webp 1087w\" sizes=\"(max-width: 1274px) 100vw, 1274px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-71e3a9c5 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-parent\" data-id=\"71e3a9c5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4c3423cd e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"4c3423cd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-18d3eb1f elementor-widget elementor-widget-heading\" data-id=\"18d3eb1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">From a Material Risk to an Assurance Conclusion\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c516ed3 elementor-widget elementor-widget-text-editor\" data-id=\"7c516ed3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Unlike an annual internal audit programme, a focused <\/span><b>risk management assurance<\/b><span style=\"font-weight: 400\"> engagement starts with a defined material exposure.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-27e0beca e-grid e-con-full wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"27e0beca\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3d9c848c e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"3d9c848c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1c9b1b41 elementor-widget elementor-widget-heading\" data-id=\"1c9b1b41\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Define the Risk Question\n<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-660b3d53 elementor-widget elementor-widget-text-editor\" data-id=\"660b3d53\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">We establish exactly what management or the board needs confidence in.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-76316f62 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"76316f62\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-738968b7 elementor-widget elementor-widget-heading\" data-id=\"738968b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Agree the Assurance Criteria\n<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ab232d3 elementor-widget elementor-widget-text-editor\" data-id=\"1ab232d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">The risk and controls are connected to suitable policies, standards, regulatory requirements or other defined criteria.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-29b49e73 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"29b49e73\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-15ed2ee6 elementor-widget elementor-widget-heading\" data-id=\"15ed2ee6\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Identify the Key Controls\n<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b9b19bc elementor-widget elementor-widget-text-editor\" data-id=\"2b9b19bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Only controls that materially influence the risk response are included in detailed testing.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-31687f16 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"31687f16\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-132fab72 elementor-widget elementor-widget-heading\" data-id=\"132fab72\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Test Design and Operation\n<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6113f803 elementor-widget elementor-widget-text-editor\" data-id=\"6113f803\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">We assess whether controls are appropriately designed and whether available evidence shows they operated consistently.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0c275dd e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"0c275dd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eec4988 elementor-widget elementor-widget-heading\" data-id=\"eec4988\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Assess Exceptions\n<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d2091b5 elementor-widget elementor-widget-text-editor\" data-id=\"d2091b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Control failures, gaps and unsupported assumptions are evaluated according to their potential effect on the risk.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-df40402 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"df40402\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-56df1cb elementor-widget elementor-widget-heading\" data-id=\"56df1cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Form the Conclusion\n<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a80e519 elementor-widget elementor-widget-text-editor\" data-id=\"a80e519\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">The final <\/span><b>risk assurance<\/b><span style=\"font-weight: 400\"> output explains what was tested, what evidence was considered and where management should have greater or lower confidence.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-35b39237 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-parent\" data-id=\"35b39237\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-191ae122 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"191ae122\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6eeee42c elementor-widget elementor-widget-heading\" data-id=\"6eeee42c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What Happens When Risk Controls Fail?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-199c8133 elementor-widget elementor-widget-text-editor\" data-id=\"199c8133\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">An assurance finding should lead to a decision, not just another item on a tracker.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a2a026 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"a2a026\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-2613c9e8 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"2613c9e8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55f90fca elementor-widget-laptop__width-initial elementor-widget-mobile_extra__width-inherit elementor-widget elementor-widget-heading\" data-id=\"55f90fca\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Control redesign<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c451e20 elementor-widget-laptop__width-initial elementor-widget-mobile_extra__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"2c451e20\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">A control may need to change if its current design cannot reasonably address the risk.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-749ca807 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"749ca807\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-464db0cc elementor-widget-laptop__width-initial elementor-widget-mobile_extra__width-inherit elementor-widget elementor-widget-heading\" data-id=\"464db0cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Clearer ownership<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-212be004 elementor-widget-laptop__width-initial elementor-widget-mobile_extra__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"212be004\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Responsibility may need to move to a function with the authority and information required to manage the exposure.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1e15242e e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"1e15242e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4d86de59 elementor-widget-laptop__width-initial elementor-widget-mobile_extra__width-inherit elementor-widget elementor-widget-heading\" data-id=\"4d86de59\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Stronger monitoring<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4970088d elementor-widget-laptop__width-initial elementor-widget-mobile_extra__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"4970088d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">New indicators or reporting thresholds may be required where existing reporting does not show deterioration early enough.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-477bc4e2 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"477bc4e2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-321778e2 elementor-widget-laptop__width-initial elementor-widget-mobile_extra__width-inherit elementor-widget elementor-widget-heading\" data-id=\"321778e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Escalation<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47c6f4ab elementor-widget-laptop__width-initial elementor-widget-mobile_extra__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"47c6f4ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Material risk exposure may require senior management or board attention.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1c7d0e16 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"1c7d0e16\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-63a11740 elementor-widget-laptop__width-initial elementor-widget-mobile_extra__width-inherit elementor-widget elementor-widget-heading\" data-id=\"63a11740\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Remediation and retesting<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7381f918 elementor-widget-laptop__width-initial elementor-widget-mobile_extra__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"7381f918\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Significant weaknesses should be reassessed after corrective action before they are treated as resolved.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3e5306f1 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"3e5306f1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3be576e1 elementor-widget-laptop__width-initial elementor-widget-mobile_extra__width-inherit elementor-widget elementor-widget-heading\" data-id=\"3be576e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Risk acceptance<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71b18ff7 elementor-widget-laptop__width-initial elementor-widget-mobile_extra__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"71b18ff7\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">In some cases management may consciously accept residual exposure within its authorised risk appetite instead of introducing further control.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-33daf1c0 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-parent\" data-id=\"33daf1c0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-12e89ef1 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"12e89ef1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-60265f05 elementor-widget elementor-widget-heading\" data-id=\"60265f05\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Limited and Reasonable Assurance\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43350a3e elementor-widget elementor-widget-text-editor\" data-id=\"43350a3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Where the engagement is formally structured as an assurance engagement under an applicable professional framework, the required assurance level should be agreed before testing begins.<\/span><\/p><p><b>Reasonable assurance<\/b><span style=\"font-weight: 400\"> provides a high, but not absolute, level of assurance and generally requires more extensive evidence and procedures.<\/span><\/p><p><b>Limited assurance<\/b><span style=\"font-weight: 400\"> provides a lower level of assurance and normally involves less extensive procedures.<\/span><\/p><p><span style=\"font-weight: 400\">ISAE 3000 (Revised) is the overarching IAASB standard for assurance engagements other than audits or reviews of historical financial information. It can apply to areas such as assurance over the effectiveness of internal control and supports both reasonable and limited assurance engagements.<\/span><\/p><p><span style=\"font-weight: 400\">Not every risk review is automatically an ISAE 3000 engagement. The professional framework, subject matter, criteria and reporting requirements must support that classification.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-508f39b e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-parent\" data-id=\"508f39b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-58cca4b3 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"58cca4b3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1598617a elementor-widget elementor-widget-heading\" data-id=\"1598617a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Risk Assurance Scope, Fees and Timing\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32b6531b elementor-widget elementor-widget-text-editor\" data-id=\"32b6531b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">A focused review of one material risk may require substantially less work than assurance over a wider control environment. Scope therefore needs to be defined before professional fees or timing can be estimated.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b69007e elementor-widget elementor-widget-text-editor\" data-id=\"2b69007e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Typical drivers include:<\/span><\/p><ul><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Number of risks in scope.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Number and complexity of key controls.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Assurance criteria.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Number of entities or locations.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Sample size.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Quality of evidence.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Regulated or non-regulated environment.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Third-party dependencies.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Specialist involvement.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Required level of assurance.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-572de33 elementor-widget elementor-widget-text-editor\" data-id=\"572de33\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i><span style=\"font-weight: 400\">Professional fees and timelines are indicative and depend on the risk subject matter, number of controls, evidence available, regulatory context and required assurance level.<\/span><\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4abd4daa elementor-widget elementor-widget-text-editor\" data-id=\"4abd4daa\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i><span style=\"font-weight: 400\">Finsoul Network UAE confirms the final scope, expected timeline and professional fee after the risk, criteria and available evidence have been reviewed.<\/span><\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-640131f9 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-parent\" data-id=\"640131f9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-705f72e0 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"705f72e0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-29bc2691 elementor-widget elementor-widget-heading\" data-id=\"29bc2691\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Why Businesses Use Finsoul Network UAE for Risk Assurance\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61b6f633 elementor-widget elementor-widget-text-editor\" data-id=\"61b6f633\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Independent <\/span><b>risk advisory and assurance services<\/b><span style=\"font-weight: 400\"> should make management clearer about where confidence is justified and where control weaknesses still need attention.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41466c4 elementor-widget elementor-widget-image\" data-id=\"41466c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1800\" height=\"1159\" src=\"https:\/\/finsoulnetwork.com\/uae\/wp-content\/uploads\/sites\/5\/2026\/08\/Why-Businesses-Use-Finsoul-Network-UAE-for-Risk-Assurance-10.webp\" class=\"attachment-full size-full wp-image-51904\" alt=\"\" srcset=\"https:\/\/finsoulnetwork.com\/uae\/wp-content\/uploads\/sites\/5\/2026\/08\/Why-Businesses-Use-Finsoul-Network-UAE-for-Risk-Assurance-10.webp 1800w, https:\/\/finsoulnetwork.com\/uae\/wp-content\/uploads\/sites\/5\/2026\/08\/Why-Businesses-Use-Finsoul-Network-UAE-for-Risk-Assurance-10-300x193.webp 300w, https:\/\/finsoulnetwork.com\/uae\/wp-content\/uploads\/sites\/5\/2026\/08\/Why-Businesses-Use-Finsoul-Network-UAE-for-Risk-Assurance-10-1024x659.webp 1024w, https:\/\/finsoulnetwork.com\/uae\/wp-content\/uploads\/sites\/5\/2026\/08\/Why-Businesses-Use-Finsoul-Network-UAE-for-Risk-Assurance-10-768x495.webp 768w, https:\/\/finsoulnetwork.com\/uae\/wp-content\/uploads\/sites\/5\/2026\/08\/Why-Businesses-Use-Finsoul-Network-UAE-for-Risk-Assurance-10-1536x989.webp 1536w\" sizes=\"(max-width: 1800px) 100vw, 1800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5af0367 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"5af0367\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-2bc82ed0 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"2bc82ed0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-523538d6 elementor-widget-laptop__width-initial elementor-widget-mobile_extra__width-inherit elementor-widget elementor-widget-heading\" data-id=\"523538d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">The Risk Is Defined Before Controls Are Tested\n<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10f04006 elementor-widget-laptop__width-initial elementor-widget-mobile_extra__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"10f04006\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">We establish the specific exposure and decision first instead of expanding the engagement into an unnecessary full ERM review.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-24d1db3b e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"24d1db3b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2e442dec elementor-widget-laptop__width-initial elementor-widget-mobile_extra__width-inherit elementor-widget elementor-widget-heading\" data-id=\"2e442dec\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Controls Are Tested Against Evidence\n<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d478acf elementor-widget-laptop__width-initial elementor-widget-mobile_extra__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"2d478acf\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">A written policy is not treated as proof that a risk is being managed effectively.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1e4d7a13 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"1e4d7a13\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-22a0fbe4 elementor-widget-laptop__width-initial elementor-widget-mobile_extra__width-inherit elementor-widget elementor-widget-heading\" data-id=\"22a0fbe4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Risk Reporting Is Challenged\n<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b4a55b3 elementor-widget-laptop__width-initial elementor-widget-mobile_extra__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"3b4a55b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Finsoul Network UAE considers whether management information and KRIs genuinely reflect the exposure the business is trying to control.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7539b3fd e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"7539b3fd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-37633fa2 elementor-widget-laptop__width-initial elementor-widget-mobile_extra__width-inherit elementor-widget elementor-widget-heading\" data-id=\"37633fa2\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Findings Stay Connected to Business Impact\n<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2359f47d elementor-widget-laptop__width-initial elementor-widget-mobile_extra__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"2359f47d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Our recommendations focus on the risk created by the control weakness rather than producing technical observations without management relevance.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1555127c e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-parent\" data-id=\"1555127c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-25d21455 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"25d21455\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4c2ad9e2 elementor-widget elementor-widget-heading\" data-id=\"4c2ad9e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Get Independent Confidence Over Your Material Risks\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54c7d967 elementor-widget elementor-widget-text-editor\" data-id=\"54c7d967\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">A business does not need assurance over every risk at the same time. It needs deeper confidence where the exposure is material and existing controls or management information are important to decision-making.<\/span><\/p><p><b>Speak with Finsoul Network UAE about risk and assurance services for a material risk, control environment or risk-reporting requirement.<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1186d603 elementor-widget elementor-widget-shortcode\" data-id=\"1186d603\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\t\t<div data-elementor-type=\"container\" data-elementor-id=\"50671\" class=\"elementor elementor-50671\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cc0552c e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"cc0552c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8c23595 elementor-widget elementor-widget-button\" data-id=\"8c23595\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/finsoulnetwork.com\/uae\/contact-us\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Speak to a UAE Legal Consultant<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ded1d3 elementor-widget elementor-widget-button\" data-id=\"5ded1d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/finsoulnetwork.com\/uae\/services\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\"> Explore Legal Services<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3916b03e e-con-full elementor-hidden-mobile_extra elementor-hidden-mobile e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"3916b03e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-461e8689 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-parent\" data-id=\"461e8689\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-21c6bc5c e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"21c6bc5c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a8e5db3 elementor-widget elementor-widget-heading\" data-id=\"a8e5db3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d5a1878 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"3d5a1878\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;wdt_animation_effect&quot;:&quot;none&quot;}\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t            <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-3d5a1878\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"3d5a1878\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"can-risk-assurance-focus-on-only-one-material-risk\" class=\"elementor-tab-title eael-accordion-header active-default\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-1021\"><span class=\"eael-accordion-tab-title\">Can risk assurance focus on only one material risk?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1021\" class=\"eael-accordion-content clearfix active-default\" data-tab=\"1\" aria-labelledby=\"can-risk-assurance-focus-on-only-one-material-risk\"><p><span style=\"font-weight: 400\">Yes. A review can be limited to a specific material exposure, control set or risk-reporting process when a wider enterprise risk-management assessment is unnecessary.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"does-a-strong-risk-policy-mean-the-underlying-controls-are-effective\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-1022\"><span class=\"eael-accordion-tab-title\">Does a strong risk policy mean the underlying controls are effective?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1022\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"does-a-strong-risk-policy-mean-the-underlying-controls-are-effective\"><p><span style=\"font-weight: 400\">No. Policies describe expected behaviour. <\/span><b>Risk assurance<\/b><span style=\"font-weight: 400\"> requires evidence that relevant controls are actually operating and that exceptions are identified and addressed.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"can-internal-audit-work-be-used-during-a-risk-assurance-engagement\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-1023\"><span class=\"eael-accordion-tab-title\">Can internal audit work be used during a risk assurance engagement?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1023\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"can-internal-audit-work-be-used-during-a-risk-assurance-engagement\"><p><span style=\"font-weight: 400\">Potentially. Existing internal audit work may provide useful information, but its relevance, quality, independence and scope need to be assessed before reliance is placed on it.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"does-risk-assurance-eliminate-the-underlying-business-risk\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-1024\"><span class=\"eael-accordion-tab-title\">Does risk assurance eliminate the underlying business risk?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1024\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"does-risk-assurance-eliminate-the-underlying-business-risk\"><p><span style=\"font-weight: 400\">No. Assurance provides confidence over how a defined risk is being managed. It does not remove uncertainty or guarantee that a risk event will not occur.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"is-it-risk-assurance-included-in-every-risk-assurance-review\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-1025\"><span class=\"eael-accordion-tab-title\">Is IT risk assurance included in every risk assurance review?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1025\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"is-it-risk-assurance-included-in-every-risk-assurance-review\"><p><span style=\"font-weight: 400\">No. <\/span><b>IT risk assurance<\/b><span style=\"font-weight: 400\"> may be relevant where technology is integral to the material risk being assessed, but detailed technology-control testing should normally be scoped separately under IT Assurance when specialist work is required.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Risk and Assurance Services in UAE A risk framework can look complete on paper while the controls behind it remain weak, inconsistently applied or poorly evidenced. Finsoul Network UAE helps businesses independently test whether selected risk-management controls are actually working and whether management can rely on the information used to monitor material risks. Our risk and assurance work is focused, evidence-based and built around a defined risk question. Instead of rebuilding the entire enterprise risk framework, we assess the specific risk, criteria, controls and evidence that management, the board or another stakeholder needs confidence in. When Does Your Business Need Independent Risk Assurance? Risk assurance becomes useful when management already has a risk process or control environment but needs independent confidence that it is operating as intended. A material risk has increased or changed. Management relies heavily on controls that have not been independently tested. Repeated incidents suggest existing controls may not be effective. A major outsourcing arrangement creates additional dependency. A new product, market or transformation changes the organisation&#8217;s risk profile. Risk appetite or tolerance thresholds are repeatedly approached or breached. The board questions whether reported risk information reflects actual exposure. Previous internal audit, compliance or regulatory findings remain unresolved. This makes risk assurance different from general risk-management consulting. The purpose is not simply to identify risks, but to test whether the business response to those risks can be supported by evidence. What Our Risk Assurance Services Can Cover The subject of the review depends on where independent confidence is required. ICON FILE Operational Risk Controls We can assess controls around important operational processes, incidents, business disruption, process failures and other material operational exposures. ICON FILE Regulatory and Compliance Risk Controls Selected regulatory or compliance controls can be reviewed to determine whether they are designed properly and consistently applied. ICON FILE Third-Party and Outsourcing Risk Independent review can focus on due diligence, ongoing monitoring, service dependencies, incident management, resilience and exit arrangements. ICON FILE Financial Risk Controls Where appropriate, the review may consider selected approvals, limits, monitoring controls or management reporting around financial exposures. ICON FILE Risk Governance and Reporting Our risk management assurance work can assess whether ownership, escalation, KRIs, risk reporting and management oversight provide a reliable view of material exposure. ICON FILE Technology-Dependent Risk Where technology supports a broader material business risk, selected technology-related controls may form part of the engagement. More detailed IT controls work should remain within a dedicated IT Assurance scope. Risk Assurance Starts With Clear Criteria A risk cannot be meaningfully assured against a vague expectation such as \u201cgood controls\u201d. The engagement needs a defined basis for assessing whether the risk-management arrangements are adequate. Criteria may come from: Board-approved policies. Risk appetite and tolerance statements. Internal control requirements. Regulator rules. Contractual obligations. Recognised risk-management frameworks. Agreed management standards. Defined operating procedures. This is one of the most important differences between risk advisory and assurance services. Advisory work may help management design or improve a framework. Assurance work needs an existing subject matter and criteria against which evidence can be evaluated. A Control Can Exist and Still Be Ineffective Risk assurance should distinguish between how a control is designed and whether it actually operates. A control may therefore be well written in a policy and still fail the risk assurance review if there is little evidence that it operates in practice. Whether management receives significant exceptions This is often where risk frameworks become weaker than they appear. A dashboard may show green indicators while underlying data is incomplete, definitions differ between teams or threshold breaches are being overridden without clear approval. Our review can consider whether: KRIs use consistent definitions The same indicator should mean the same thing across reporting periods. Data comes from reliable sources Material risk metrics should be traceable to an appropriate system or approved record. Threshold breaches are visible Reporting should not hide or dilute exceptions that require management attention. Material risks are not omitted The dashboard should reflect current exposure rather than only historically familiar risks. Management action is shown Significant breaches should lead to clear ownership and response. KRIs use consistent definitions The same indicator should mean the same thing across reporting periods. Data comes from reliable sources Material risk metrics should be traceable to an appropriate system or approved record. Threshold breaches are visible Reporting should not hide or dilute exceptions that require management attention. Material risks are not omitted The dashboard should reflect current exposure rather than only historically familiar risks. Management action is shown Significant breaches should lead to clear ownership and response. For CBUAE Licensed Financial Institutions, this type of visibility is especially relevant. The 2026 Operational Risk Management Regulation requires senior management to regularly monitor material operational exposures and maintain reporting mechanisms that enable proactive management by the board and senior management.\u00a0 Evidence Used in a Risk Assurance Review The evidence should follow the specific risk being assessed rather than a standard document request list. It can include: Risk registers. Control matrices. Risk appetite and tolerance statements. KRI reports. Incident and loss records. Approvals and exception logs. Policies and procedures. Board or management reports. Transaction or control samples. Third-party monitoring information. Previous audit or compliance findings. Remediation evidence. Finsoul Network UAE uses this evidence to determine whether risk and assurance conclusions are supported by what actually happened, not simply by how the process is described. Third-Party Risk Needs More Than a Signed Contract Outsourcing can transfer an activity, but it does not automatically transfer the underlying business risk. A strong third-party risk assurance review can examine due diligence, ongoing monitoring, performance measures, incident escalation, resilience, concentration and exit planning. This has become particularly important in the current UAE financial-sector environment. CBUAE&#8217;s Operational Risk Management Regulation, issued on 3 February 2026, requires Licensed Financial Institutions to maintain board-approved third-party risk strategies and controls, perform risk assessment and due diligence before entering relevant arrangements, monitor third-party performance and maintain viable contingency and exit plans for material critical-operation dependencies.\u00a0 These requirements apply to institutions<\/p>\n","protected":false},"author":23,"featured_media":0,"parent":21991,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-51290","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/finsoulnetwork.com\/uae\/wp-json\/wp\/v2\/pages\/51290","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/finsoulnetwork.com\/uae\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/finsoulnetwork.com\/uae\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/finsoulnetwork.com\/uae\/wp-json\/wp\/v2\/users\/23"}],"replies":[{"embeddable":true,"href":"https:\/\/finsoulnetwork.com\/uae\/wp-json\/wp\/v2\/comments?post=51290"}],"version-history":[{"count":8,"href":"https:\/\/finsoulnetwork.com\/uae\/wp-json\/wp\/v2\/pages\/51290\/revisions"}],"predecessor-version":[{"id":54881,"href":"https:\/\/finsoulnetwork.com\/uae\/wp-json\/wp\/v2\/pages\/51290\/revisions\/54881"}],"up":[{"embeddable":true,"href":"https:\/\/finsoulnetwork.com\/uae\/wp-json\/wp\/v2\/pages\/21991"}],"wp:attachment":[{"href":"https:\/\/finsoulnetwork.com\/uae\/wp-json\/wp\/v2\/media?parent=51290"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}