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. Reference:
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.