Which of the following statements about assurance maps is true?

An assurance map provides an overview of assurance activities across the organization and helps identify gaps (uncovered risks) and duplications (overlap of work). This enhances coordination among assurance providers and supports the board’s governance oversight.

Option B is incorrect because the board does not coordinate activities; internal audit facilitates assurance mapping. Option C misinterprets the tool—it does not assign specific audits. Option D refers to staff competencies, not assurance coverage.