A global initiative to better understand how evolving business activities are redefining the boundaries between roles and responsibilities.
The IIA’s Internal Audit Foundation invites you to participate in the Risk Research: Three Lines Model Survey, a global initiative to better understand how evolving business activities are redefining the boundaries between roles and responsibilities.
We appreciate if you could take the time to share your perspectives on the evolving relationship between internal audit and second-line functions (e.g., financial, operational, information technology, enterprise risk management, compliance, government relations and quality assurance functions).
Conducted by the Internal Audit Foundation in collaboration with Baker Tilly and Wolters Kluwer TeamMate, this survey aims to explore:
- How organizations define and manage the roles, reporting structures, and responsibilities of the second and third lines.
- The factors influencing the collaboration, integration, or separation of second- and third-line activities.
All responses are anonymous and used solely for research. A report on the findings will be published in Q1 of 2026. The survey should take approximately 20 minutes to complete.
Your input will help inform thought leadership, strengthen guidance, and ensure the Three Lines Model reflects the realities of our profession.
Survey Details
- Closing Date: 24. October
- Languages: Currently available in English
- Upcoming Languages: Arabic, Portuguese (Brazilian), Japanese, French, Spanish, German, and Chinese (Simplified and Traditional)
Survey Link: https://iiasurvey.theiia.org/flashsurvey/se/0B87D78406103304
For questions, contact: research@theiia.org
Your perspective matters, thank you for helping shape the future of the internal audit profession!
