GuideUpdated Nov 2026 · 1 min read
Three Lines of Defence
The three lines model separates business, control functions and internal audit, so each checks the risk in a d.
The three lines model separates business, control functions and internal audit, so each checks the risk in a different way.
The Lines
- check_circleFirst: business.
- check_circleSecond: risk and compliance.
- check_circleThird: internal audit.
FAQs
Which line is internal audit?expand_more
The third.
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