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Trust & firm
Independence
Remediation carried out by iKNSA is never presented as an independent certification.
Role governance
Independence is not something declared: it is determined from the principal, prior engagements and the intended use of the conclusion.
The level of assurance depends on the role actually held. The scoping stage separates advisory, implementation, verification and certification so that the conclusion never implies an independence that does not exist.
Firm's position
A remediation carried out by iKNSA is never presented as an independent certification of that same remediation.
Reading of the mandate
The role held and the intended use of the conclusion determine the required level of independence.
Potential conflicts declared before engagement
Information sharing agreed
Independent validation entrusted to a separate party
Putting into practice
Keep the role held alongside each conclusion.
Principal
Identify who is requesting, funding and using the work.
Previous roles
Identify any advisory work, implementation or review already carried out.
Potential conflicts
Declare any situations liable to affect objectivity.
Agreed measures
Separate roles, limit scope or use a third party where necessary.
Checkpoints
Mandate
The exact question entrusted to the firm.
Role
Advisory, implementation, review or client assistance.
Sharing
The agreed recipients and information-sharing rules.
Conclusion
The level of assurance actually supported.
Mandate trace
Keep the role held alongside each conclusion.
The report names the principal, the role held by iKNSA, the relevant prior work, the authorised recipients and the level of assurance that this role can genuinely support.
Review traceability →MANDATRole governance→ROLESPrior roles, potential conflicts→CONCLUSIONThe scope of the conclusion remains consistent with the role actually held.
Preliminary exchange
Qualify the roles before choosing the form of review.
Present the principal, the intended use of the conclusion and the work already carried out, so that roles can be qualified before any proposal.