Nyheter og publikasjoner
VEILEDERE - PUBLIKASJONER - NYHETER
På denne siden har vi samlet alle nyhetssaker, fagartikler og blogg-innlegg. Du kan laste ned veiledere utviklet av våre nettverk, standarder for internrevisjon og guidance fra The Institute of Internal Auditors. Noen publikasjoner er forbeholdt medlemmer. Bruk sorteringsknappen under for å søke på Nyheter eller Publikasjoner.
Originally the Three Lines of Defense, the model has gained popularity for organizing governance and risk management in organizations. However, acknowledging that risk-based decision-making is as much about seizing opportunities as it is about defensive moves, the new Three Lines Model helps organizations better identify and structure interactions and responsibilities of key players toward achieving more effective alignment, collaboration, accountability and, ultimately, objectives.
The risk of fraud is present in all organizations to a greater or lesser degree, depending on various internal factors (organizational culture; level of maturity in corporate governance, risk management, and internal control; type and size of business; etc.) and external factors (industry; national/regional context; market in which it operates; etc.). Unfortunately, fraud is a risk that can affect any organization at any time — in normal times and in times of crisis. Furthermore, in times of crisis, the risk of fraud may increase, as some people may find a reason (pressure/incentive), an opportunity (chance), or a justification (rationalization) to commit irregularities.