GGi board assurance prompt for audit committees

New tool helps organisations move beyond compliance towards real assurance

GGi’s new board assurance prompt (BAP) is designed to help audit committees deliver sharper governance and stronger assurance.

More than a checklist, it’s a framework of probing questions that helps members dig deeper into the quality, relevance and reliability of the assurance they receive.

Why it matters

Audit committees are the board’s senior statutory committee, responsible for scrutinising assurances provided to the board by other committees and making sure the right governance, risk, and control systems are in place and working properly.

They mustn’t just accept assurances at face value—they need to look behind them, testing whether they are valid, future-proof, and aligned with organisational values and objectives. This new BAP gives committees the confidence to do exactly that.

Maturity lens

To make the tool even more powerful, GGi has paired the BAP with two maturity matrices. These allow organisations to benchmark their audit committee practice—from independence and assurance mapping to agendas, reporting, and skills. Each matrix sets out what ‘basic’, ‘improving’, and ‘mature’ practice looks like, giving boards a clear pathway for development.

Modern audit committees face a growing list of responsibilities: cybersecurity, whistleblowing, complaints, business continuity, and more. GGi’s new BAP ensures that committees can navigate these complex risks with confidence, asking the right questions and holding the organisation to account where it matters most.

Beyond compliance

With its blend of sharp questions and maturity assessment, the new BAP helps audit committees move beyond compliance. It’s about embedding a culture of continuous improvement, constructive challenge, and real, evidence based and triangulated assurance.

For organisations committed to stronger governance, the message is clear: the audit committee can—and should—lead the way. GGi’s new BAP is here to help.