Three Lines of Defense (3 LoD) Model

Three Lines of Defense (3 LoD) Model

Welcome to our detailed exploration of the IIA’s Three Lines of Defense (3 LoD) Model, a robust framework for effective governance and risk management. This revised model extends beyond traditional boundaries, offering clarity and enhanced collaboration among organizational roles.

Key Aspects of the 3 LoD Model:

  • Strengthened Principles: Discover how the updated model strengthens accountability and risk-based decision-making.
  • Collaborative Roles: Learn about the harmonized roles of governing bodies, management, and internal audits in facilitating effective governance.
  • Applicability Across Organizations: See how the model aligns activities with stakeholder interests, offering a universal approach to managing risks.

Dive into the Three Lines of Defense Model at Internal-Control-System.com/3lod and leverage its principles to enhance your organization’s governance and risk management strategies.

Source: https://www.theiia.org/globalassets/documents/resources/the-iias-three-lines-model-an-update-of-the-three-lines-of-defense-july-2020/three-lines-model-updated-english.pdf