Released by the IIA in 2020, as an update to the Three Lines of Defense Model, The Three Lines Model helps organizations identify structures and processes that best assist the achievement of objectives and facilitate strong governance and risk management.
It is a principles-based model that applies to all organizations and is optimized by focusing on the contribution risk management makes to achieving objectives and creating value, as well as to matters of “defense” and protecting value. It clearly articulates the roles and responsibilities of management, the governing body and internal audit.
To download the Three Lines Model: The IIA’s Three Lines Model
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