ASSURE is business services firm Forvis Mazars, LLP’s standardization of the assurance practice. It is how the firm refers to not just the technology and methodology but the integrated elements of the overall approach, including conceptual models such as how the firm thinks about auditing, firm manual and policies, audit software, forms and practice aids, and data and engagement management tools.
The ASSURE methodology was designed not only to unify Forvis Mazar’s legacy audit approaches but also to drive measurable improvements in audit efficiency, quality, and financial performance across the firm.
More than 2,500 Forvis Mazars team members were trained on the ASSURE methodology from fiscal year 2024 to 2025.
Program Details
The ASSURE training program is an ongoing experience with several phases. The first phase was the kickoff announcement during a live Webinar, which launched on-demand resources for beginning to implement the methodology. Ahead of the live training program, pre-work was assigned to all assurance teams. It included an overview of the methodology, pre-training practice aids, and practical case-study prep using a current client file as part of the training program to help strengthen understanding of the concepts.
The live training took place as a two-day roadshow across the country, where facilitators traveled to various markets to train engagement teams (classroom sizes of 50 to 100). After the live training, engagement leaders were identified to host post-training meetings to apply the content to their first upcoming engagements. Feedback was requested from all attendees to establish focus areas for which additional training or resources were needed.
Numerous on-demand self-studies were produced to highlight resources and updates to client files. Forvis Mazar’s Learning Design Lab helped subject matter experts (SMEs) create higher-quality self-study content with the use of generative AI-powered self-study production tools, including script generation, professional narration, and/or voice cloning.
The ASSURE methodology training introduced a multi-modal reinforcement strategy that included weekly mini-podcast episodes, live Webinars, and assurance journal updates. The weekly assurance journal, communicated to all assurance professionals through e-mail, frequently includes reminders and resources to reinforce the ASSURE methodology and address any concerns the national service line leaders are seeing or hearing.
A comprehensive library of tailored resources and training materials on applying the ASSURE methodology also was made available. These resources are organized by the attendee’s level, ensuring that new associates, new in-charges, reviewers, and other roles receive content specifically relevant to their responsibilities and experience.
Results
All audits adopted the ASSURE methodology by mid-fiscal year 2025. This was verified through internal inspection and peer review, and (for any public company jobs) through inspection from the PCAOB (a nonprofit established by Congress to oversee the audits of public companies).
In addition, by reducing the time required to complete engagements while maintaining quality, ASSURE enabled Forvis Mazars to deliver the same (or greater) value to clients with fewer hours. This directly increased the firm’s net rate per hour by nearly 2 percent from FY’24 to FY’25 and helped Forvis Mazars achieve 4.1 percent topline growth in FY’25.
