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

IIA Three Lines Model (2020) P2: Governing body governance duties

What does P2 require?

The governing body must ensure effective governance structures and processes are in place and that objectives and activities match stakeholders' prioritized interests. It delegates responsibility and resources to management so objectives are met within legal, regulatory and ethical expectations, and it sets up and oversees an independent, competent internal audit function.

Maintained by Gerard Blokdyk

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