ComplianceESGFebruary 26, 2026

Wolters Kluwer Survey finds integrated assurance is still elusive for most organizations

A new survey of nearly 2,000 risk, audit, and compliance professionals shows that while organizations increasingly recognize the value of integrated assurance, 91% remain in the early stages of turning that vision into reality.

The findings were drawn from four live audience polls conducted during a February 11, 2026 TeamMate hosted webinar, “Building a Board Ready Integrated Assurance Ecosystem.” The results highlight persistent gaps between strategic intent and execution, particularly in governance, alignment, and reporting.

Most organizations are still early in their journey

Together, the results show that more than nine in ten organizations are still working toward integration, underscoring how difficult it remains to operationalize across functions.

Survey respondents reported the following levels of progress:

  • 9% said their organization has a mature, board‑ready integrated assurance ecosystem
  • 28% indicated they have not yet started
  • 32% said they are in early planning or pilot phases
  • 31% reported partial implementation

These results suggest that while integrated assurance is widely understood in principle, translating that understanding into consistent, enterprise‑wide execution remains a significant challenge.

Governance and alignment lead the list of barriers

When asked about the biggest obstacles slowing progress, respondents pointed first to foundational challenges rather than tactical ones.

Key barriers cited include:

  • 34% identified misalignment of risks and controls across the lines of defense
  • 25% pointed to gaps in governance and executive sponsorship
  • 22% cited challenges with information sharing and reporting
  • 19% highlighted infrastructure and technology limitations

The responses indicate that the most common barrier is the misalignment of risks and controls across all three lines. Many teams report that the challenge is less about the concept itself and more about coordinating stakeholders, governance structures, and information flows to support it.

The emphasis on alignment across the lines of defense comes at a time when organizations are re‑evaluating how their governance, risk, and compliance functions interact. This trend is reflected in recent market developments, including Wolters Kluwer’s acquisition of Standard Fusion and its integration with TeamMate, which brings audit, risk, compliance and controls capabilities together to deliver stronger, aligned risk insights to the organization.

Emerging risks are straining existing assurance models

The survey also revealed limited maturity in how organizations oversee emerging and evolving risks.

Respondents reported the following approaches:

  • Fewer than 14% (13.9) said they have mature, integrated oversight of emerging risks
  • 37% rely primarily on ad hoc discussions
  • 31% have defined policies but limited cross‑functional oversight

These findings indicate that many assurance models have not yet adapted to the pace and complexity of today’s risk environment.

Fragmented reporting remains common

Even where assurance activities exist, reporting often remains siloed, limiting visibility for senior leaders and boards.

Survey participants reported:

  • 34% still use function‑based, siloed assurance reporting
  • 16% deliver fully integrated, enterprise‑wide assurance reporting to executive leadership and the board

Without consolidated reporting, organizations may struggle to provide decision‑makers with a clear, holistic view of risk coverage and assurance effectiveness.

A widening gap between awareness and execution

Taken together, the survey results point to a profession at a crossroads. Awareness of integrated assurance is high, but progress continues to be constrained by long‑standing governance, alignment, and infrastructure challenges.

As risk landscapes grow more complex, the findings suggest that progress will increasingly depend on organizations’ ability to move from fragmented assurance efforts to more coordinated, enterprise‑wide approaches.

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