In some organizations, other third line roles are identified, such as oversight, inspection, investigation, evaluation, and remediation, which may be part of the internal audit function or …
What is the three lines model and what is its purpose?
Aug 8, 2025 · The three lines model is a risk management approach to help organizations identify and manage risks effectively by creating three distinct lines of defense. Also known as the …
What Are the Three Lines of Defense? Implementing the 3 Lines Model
Sep 25, 2025 · The Three Lines of Defense (3LoD) — also known as the Three Lines Model — is a framework developed by the Institute of Internal Auditors to clarify roles, strengthen …
In the future, it is very likely we will see a fundamentally more agile and dynamic approach to the Three Lines Model, whereby technology-enabled risk controls are largely “built-in by design”.
The IIA’s New Three Lines Model for Risk Assurance
Feb 25, 2025 · Foremost, CISOs can use the new Three Lines model to help define risk management objectives and then assign them to specific people in the first and second lines. …
The Three Lines Model of Risk Management - Tidal Point Thoughts
Aug 26, 2025 · Organizations worldwide, and in particular the finance sector, have long relied on the Three Lines of Defense—now modernized as the Three Lines Model—as a blueprint for …
The Three Lines Model: A Clear Path to Stronger Governance
Jun 16, 2025 · Previously known as the “Three Lines of Defense,” the updated Three Lines Model (2020) emphasizes collaboration, clarity of roles, and strengthening governance rather than …
Why the Three Lines of Defense Model Is Outdated? What Every …
The Three Lines of Defence (3LOD) framework has guided risk and assurance for decades. But in 2020, the Institute of Internal Auditors (IIA) replaced it with the Three Lines Model (3LM) — a …
Modernising the three lines of defence model - Deloitte Malta
Feb 26, 2024 · The Three Lines of Defence (3LOD) framework is a governance model for risk that is widely acknowledged and understood across various industries. It involves different groups …
The IIA’s Three Lines Model: An update of the Three Lines of …
Sep 8, 2020 · The Three Lines Model is a fresh look at the familiar Three Lines of Defense, clarifying and strengthening the underpinning principles, broadening the scope, and explaining …