The audit role is the governance role assigned to the individual responsible for performing assurance on behalf of domain customers – those dependent upon the results of risk management decisions within a given service provider domain – to provide sufficient confidence that the approach and decisions within the service provider domain do, in fact, meet the previously agreed requirements.
This concept is a generalization of the relationship between audit functions, either internal or external, and those they audit.
See also: Assurance Assurance (Governance Role)