IIA Three Lines Model (2020)
The six principles – IIA Three Lines Model (2020)

IIA Three Lines Model (2020) P1: Governance structures and processes

What does P1 require?

Governance needs structures and processes that make the governing body answerable to stakeholders for oversight, let management act and take risk-based decisions with resources, and give independent assurance and advice from internal audit. These arrangements should support integrity, leadership, transparency and continuous improvement.

Maintained by Gerard Blokdyk

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