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​Collaboration as a Control

Online Exclusives Christine Janesko Aug 19, 2021

A CISO and a senior audit leader discuss how a good rapport between information security and internal audit can improve organizational cybersecurity.

One of the features of The IIA's Three Lines Model (PDF) is its clear description of accountability among key players within an organization. The governing body is responsible for organizational oversight, management is tasked with achieving organizational objectives, and internal audit's role is to provide assurance and advice. The model also points out that this delineation does not imply isolation. Among all roles, "the basis for successful coherence is regular and effective coordination, collaboration, and communication," the model states.

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Christine Janesko

Content Developer and Writer, Standards and Professional Knowledge, The Institute of Internal Auditors

Chrstine Janesko is a Content Developer and Writer, Standards and Professional Knowledge at the Institute of Internal Auditors.