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Internal audit is a dynamic profession that provides independent assurance that an organisation's risk management, governance and internal control processes are operating effectively Essentially, Internal Auditors help organisations to succeed.

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The IIA's New Three Lines Model


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:

  • Adopting a principles-based approach and adapting the model to suit organisational objectives and circumstances.
  • Focusing on the contribution risk management makes to achieving objectives and creating value, as well as to matters of "defense" and protecting value.
  • Clearly understanding the roles and responsibilities represented in the model and the relationships among them.
  • Implementing measures to ensure activities and objectives are aligned with the prioritised interests of stakeholders.

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.

Download your free copy now.


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