Three Lines Model

It clearly outlines the roles of various leaders within an organization, including oversight by the board or governing body; management and operational leaders including risk and compliance (first- and second-line roles); and independent assurance through internal audit (third line). And it addresses the position of external assurance providers. The model applies to all organizations, regardless of size or complexity.

Webinar: Three Lines Model Webinar: During the webinar, Mark Carawan, Member of the Three Lines Working Group, Former CAE and CCO of Citigroup, and 2020–21 Global Board Director of Stakeholder Relations, and Francis Nicholson, Vice President of Global Relations at the IIA, provided a detailed overview of the new Three Lines Model and how it’s been redefined.