Leadership · Insight · Knowledge
Welcome to the Institute of Internal Auditors New Zealand, the professional body for internal auditing
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 how key organisational roles work together to facilitate strong governance and risk management.
The model can be applied to all organisations and is optimised by:
Based on feedback from subject matter experts, globally recognised thought leaders, and over 2,000 individuals and organisations around the world, The IIA's new Three Lines Model has been fully refreshed and updated to reflect current practices and help guide organisational decisions, behaviors, and actions to achieve successful outcomes.