​Will The IIA Redraw the Lines of Defense?

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Wed, 2018-12-12
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A model that has gained widespread acceptance and popularity is the Three Lines of Defense. Over more than two decades, myriad organizations have embraced the model, attracted by its simplicity in describing risk-management and control responsibilities in three separate "lines" — one that owns and manages risks (first line), one that supports risk management (second line), and one that provides independent audit assurance and insight (third line).

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https://iaonline.theiia.org/blogs/chambers/2018/Pages/Will-The-IIA-Redraw-the-Lines-of-Defense.aspx
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Internal Auditor

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