Skip to Content

​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, 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.

Find your local chapter.

You are attempting to access subscriber-restricted content.

Are You Ready to Experience Everything Internal Auditor (Ia) Has to Offer? Sign in or become a member to gain access to the latest internal audit news and information today.


Tim McCollum

Tim McCollum is managing editor of Internal Auditor.