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​3 Lines in Revision

Online Exclusives Tim McCollum Jun 20, 2019

The IIA seeks comments on updates to the risk management model.

The IIA has released a consultation document reviewing the widely accepted Three Lines of Defense model for public comment. The document, available at www.theiia.org/3LOD, aims to ensure the guidance is more applicable to today's changing organizational environment. It seeks to clarify essential responsibilities in governance, risk management, and control. Comments are welcome by Sept. 19.

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Tim McCollum

Associate Managing Editor, Internal Auditor