According to IIA guidance, an internal audit activity that provides overall assurance on governance, risk, and control, advises and influences senior management, and leverages the organization ' s management of risk is best described as being in the " Managed " stage of internal audit maturity. This stage indicates a well-established internal audit function that is integrated into the organization ' s governance framework and plays a proactive role in risk management and strategic decision-making. References:

The IIA’s Maturity Model for the Internal Audit Activity.

The IIA’s Practice Guide on Internal Audit’s Role in Governance, Risk, and Control.