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Three Lines Model: Assurance and Advice in Support of Effective Governance

Three Lines Model: Assurance and Advice in Support of Effective Governance

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Catalog revision: 24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028. A connection does not establish full coverage.

Attributes

category
iia-pos-2026-three-lines
authority
guidance

Details

authority
guidance
version
2026
publicationDate
2026
amendmentState
none
effectiveDate
Not provided
source_url
Not provided
reviewed_at
Not provided
note
Local reviewed paper: Three Lines Model: Assurance and Advice in Support of Effective Governance
propositions
  • id
    IIA-POS-TLM-01
    title
    Activity-Level Three Lines Responsibilities
    sourcePages
    Three Lines pp. 3–5, 13–19
  • id
    IIA-POS-TLM-02
    title
    Independence and Self-Review Safeguards
    sourcePages
    Three Lines pp. 9–11, 20–22
  • id
    IIA-POS-TLM-03
    title
    Assurance Coordination and Reliance
    sourcePages
    Three Lines pp. 15–16, 18–19

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