Vacatures Auditors en Accountants

IIA reviews ‘three lines’ model, plans new paper

Bron: Article Richard Chambers, president and CEO of The IIA - 05 december 2018

he Institute of Internal Auditors is taking a fresh look at the Three Lines of Defense model it has long embraced as a basis for sound risk management.

The IIA is working with “specialists in governance and risk management” to perform an extensive review of the model, “weighing the concept’s strengths, application and usefulness toward ensuring its continued relevance in today’s operational climate.” The group plans to publish a position paper in the first quarter of 2019, and it will solicit feedback and comment.

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