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The Three Lines Model

The report outlines essential governance elements and answers questions about implementing The Three Lines Model in different industries, with a focus on accountability, actions, and assurance and advice.

Global Perspectives and Insights: An Important Tool for the Success of Every Organization

Governance has never been more important, as organizations navigate the turbulence of a global pandemic, technological transformation, widening economic disparity, geopolitics, globalization, climate change, and more. Governing bodies and management are grappling with questions about disrupted working environments, changing markets, and lost revenues.

The IIA’s Three Lines Model provides timely answers for organizations seeking strong governance to support innovative means to ultimately be successful. The Three Lines Model helps organizations identify structures, design processes, and assign responsibilities that best assist the achievement of objectives and facilitate strong governance and risk management. It makes the case for the three essential players in governance: governing body, management, and internal audit. At the same time it clarifies the main essential elements governance requires at its most basic: accountability, actions, and assurance and advice. Fundamentally this is what governance is.

To download the full report, go HERE.