IIA Three Lines Model (2020)
Key roles and relationships – IIA Three Lines Model (2020)

IIA Three Lines Model (2020) R-EXT: External assurance providers

What does R-EXT require?

External assurance providers add assurance where legislation or regulation requires it to protect stakeholder interests, or where management and the governing body ask for it to supplement internal sources.

Maintained by Gerard Blokdyk

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The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.