The objectives of the combined assurance plan are mainly to:• Identify and specify the sources of assurance over the Institutions risks;• Provide the Risk Management Committee, the Accounting Authority / Officer and Executive Management with a framework of the various assurance parties;• Link risk management activities with assurance activities. This will also assist the Accounting Authority / Officer to review the effectiveness of the risk management system; and• Provide a basis for identifying any areas of potential assurance gaps.