17-01-2013
17-01-2013

The Three Lines of Defense in Effective Risk Management and Control - IIA position paper

This position paper addresses an escalating challenge in the realm of risk management and control: providing a systematic approach to effectively enhancing communications on risk management and control by clarifying essential roles and duties. It discusses the challenge that often arises as a result of responsibilities spanning across multiple departments and divisions, as well as multiple job functions, such as internal auditors, enterprise risk management specialists, compliance officers, fraud investigators, and other risk and control professionals. The result can expose organizations to significant risks and perpetuate an ongoing battle of finger-pointing as to which department or job function dropped the ball.
 
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