IIA Three Lines Model (2020)
The IIA's principles-based model for organising governance roles: what the governing body, management (which carries first-line and second-line work), internal audit (the third line) and external assurance providers each contribute, how they stay independent yet aligned, and how together they create and protect value.
IIA Three Lines Model (2020) is a compliance framework from International with 2 domains and 12 controls. The largest domains are Key roles and relationships – IIA Three Lines Model (2020) (6 controls), The six principles – IIA Three Lines Model (2020) (6 controls). Every control below carries what it requires and what an assessor expects to see.
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Framework Domains (2)
Key roles and relationships – IIA Three Lines Model (2020)
| Code | Title |
|---|---|
| iia-three-lines-model-2020::R-EXT | External assurance providers |
| iia-three-lines-model-2020::R-GB | Governing body responsibilities |
| iia-three-lines-model-2020::R-IA | Internal audit function responsibilities |
| iia-three-lines-model-2020::R-M1 | First line management responsibilities |
| iia-three-lines-model-2020::R-M2 | Second line risk responsibilities |
| iia-three-lines-model-2020::R-REL | Relationships among the core roles |
The six principles – IIA Three Lines Model (2020)
| Code | Title |
|---|---|
| iia-three-lines-model-2020::P1 | Governance structures and processes |
| iia-three-lines-model-2020::P2 | Governing body governance duties |
| iia-three-lines-model-2020::P3 | Management first and second line roles |
| iia-three-lines-model-2020::P4 | Internal audit assurance and advice |
| iia-three-lines-model-2020::P5 | Internal audit independence |
| iia-three-lines-model-2020::P6 | Aligning roles to create value |
What is IIA Three Lines Model (2020) and who does it apply to?
IIA Three Lines Model (2020) is a compliance framework from International with 2 domains and 12 controls. The IIA's principles-based model for organising governance roles: what the governing body, management (which carries first-line and second-line work), internal audit (the third line) and external assurance providers each contribute, how they stay independent yet aligned, and how together they create and protect value. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.
What does IIA Three Lines Model (2020) actually require?
IIA Three Lines Model (2020) has 12 controls organised across 2 domains. The largest domains are Key roles and relationships – IIA Three Lines Model (2020) (6 controls), The six principles – IIA Three Lines Model (2020) (6 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
If I already comply with another framework, how much of IIA Three Lines Model (2020) do I already cover?
IIA Three Lines Model (2020) does not currently have cross-framework mappings in our system. Check back as we continuously expand our mapping database.
How do I implement IIA Three Lines Model (2020)?
Start your IIA Three Lines Model (2020) compliance journey by running a self-assessment on our platform to identify your current compliance posture. Our AI advisory can answer specific questions about IIA Three Lines Model (2020) requirements, and cross-framework mapping helps you leverage existing controls from other frameworks you may already comply with. Create a free account to access all 12 controls and track your progress.
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