According to IIA guidance, which of the following are potential benefits of using an assurance map?
A. Indication of any gaps in assurance coverage, and improved relevance of assurance recommendations.
B. Identification of duplicate or overlapping assurance activities, and improved relevance of assurance recommendations.
C. Indication of gaps in assurance coverage, and enhanced effectiveness of assurance providers.
D. Enhanced effectiveness of assurance providers, and improved relevance of assurance recommendations.