The IIA’s Three Lines Model

The IIA Board of Directors approved the new Three Lines Model, an important update of the Three Lines of Defense.

Affiliates have been essential in the consultation process and were fundamental to the successful launch and adoption of the new model.

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 IIA’s Three Lines Model (2020)