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Three Lines Model

Updated: Nov 6, 2020

IIA updates defense model

On the 20th July, The Institute of Internal Auditors released its updated Three Lines of Defense Model. The new three lines model is essentially an updated version for the well known and understood four line model. The change in the model is to not only simplify processes, but also better reflect current business arrangements and to emphasise more active forms of risk management and governance that go beyond merely defensive moves by the internal audit function.

Three lines of defense model