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Update: The IIA Updates Three Lines Model

Online Exclusives The IIA Aug 05, 2020

New release considers risk and governance in a complex world.

In today’s fast-paced, technology-driven world, risk-based decision-making is as much about seizing opportunities as it is about defensive moves. A long-overdue update to the popular Three Lines of Defense risk management model embraces this new reality.

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The IIA

The Institute of Internal Auditors