3 Lines of Defence

The Global Institute of Internal Auditors will be publishing its review and consultation on an update to the Three Lines of Defence model later in 2019.  In advance of that, I wanted to get a snap view from others of how well the model is used or embedded. The results (taken from a snap survey through a couple of social media channels) reflect what we often see in practice - that the model is recognised, but often its use is informal.