The Three Lines of Defense in Effective Risk Management and Control¶
Institute of Internal Auditors. (2013). The Three Lines of Defense in Effective Risk Management and Control.
Cited by¶
1 citation across 1 artifact.
Each citation links to the sentence it supports in the citing article.
Primes¶
- Coordination-Overhead Inversion
- Financial-services audit: quality assurance, regulatory reporting, and oversight grow until audit cost exceeds the substantive activity; the "three lines of defence" becomes a multi-layer scaffold demanding its own governance.
This sourceDefines the three-lines-of-defence model (operational management, risk/compliance functions, internal audit); the model is widely documented to produce duplication of assurance effort and proliferating second/third-line functions demanding their own coordination. (Resolves needs-source-803; supports the three-lines model growing into a multi-layer assurance scaffold.)
- Financial-services audit: quality assurance, regulatory reporting, and oversight grow until audit cost exceeds the substantive activity; the "three lines of defence" becomes a multi-layer scaffold demanding its own governance.
Verification¶
Does it exist? Not checked yet. This entry carries no identifier to resolve. It was extracted from the citation as written in the article, normalized, and deduplicated against the rest of the registry.
Does it back the claim? Not recorded. The single citation of this work carries no recorded support check.
Support is checked per citation rather than per work — the same source can be cited soundly in one article and wrongly in another. Per-citation recording began recently, so a citation with no recorded check is a gap in the record rather than evidence it went unchecked.
See how references were verified.
Registry ID ref:c6c78b0eb5e6 · see in the full table