An update of the Three Lines of Defense

Get acquainted with the latest understanding of governance and risk management

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 organizational roles work together to facilitate strong governance and risk management.

The model can be applied to all organizations and is optimized by:

  • Adopting a principles-based approach and adapting the model to suit organizational 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 prioritized interests of stakeholders.

Based on feedback from subject matter experts, globally recognized thought leaders, and over 2,000 individuals and organizations around the world, The IIA’s new Three Lines Model has been fully refreshed and updated to reflect current practices and help guide organizational decisions, behaviors, and actions to achieve successful outcomes.

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Take a Deeper Dive

Need more Three Lines? Take a deeper dive into the evolution of the Three Lines with a three-part video conversation between Harold Silverman, Managing Director of CAE Services, and Jenitha John, The IIA’s Global Chairman

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