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how combined assurance can build confidence across Middle East organisations

Moving beyond silos

As risks evolve quickly, fragmented assurance can leave boards with blind spots. Combined assurance closes those gaps by aligning assurance activities across the organisation, giving leaders clearer visibility of risk, stronger confidence in controls and the insight to act with confidence.

(PDF of 1.32MB)

Organisations across the Middle East are operating in a risk environment that is fast, more interconnected, and less predictable. Technology disruptions, evolving regulations, shifting stakeholder expectations, and macroeconomic volatility are converging in ways that demand a fundamentally unified response. For boards and executive teams, the question has moved beyond whether risks are being managed, to whether they are understood and whether organisation leaders can act on them with confidence.   

In the region, this challenge is compounded by structural complexity. Many organisations operate through holding companies, government-related entities, family groups, subsidiaries, joint ventures, and strategic partnerships. These models are engines of scale and strategic growth, but they also make it considerably harder to achieve a consistent, enterprise-wide view of who owns which risks, how effectively controls are operating and where assurance coverage may fall short.   

Despite significant investment in risk management, compliance, and internal audit, assurance activities often remain fragmented. Risks are assessed multiple times, controls are tested in isolation, and insights are reported through different lenses. The result is often more noise, not more confidence – limiting leadership's ability to form a clear view of risk exposure and control effectiveness, particularly in periods of uncertainty when decisions need to be made quickly and decisively.  

Combined assurance addresses this challenge by bringing together assurance providers –risk, compliance, internal audit and others – to create a unified and aligned understanding of risk and control effectiveness. By aligning assurance efforts around priority risks, organisations can reduce duplication, optimise the allocation of assurance effort, and ensure that leadership is supported by consistent, decision-useful insight.   

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How combined assurance can build confidence across Middle East organisations

(PDF of 1.32MB)

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Sherif ElSaid

Partner, Risk Services, PwC Middle East

+971 56 123 4567

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Hashim Ashraf

Director, Risk Services, PwC Middle East

+966 56 143 0831

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