Challenge Without Owning the Business

Jordan JD Operations lead 1 Name roles 2 Ask evidence 3 Commit Jordan from operations says, "Finance owns controls, so tell us what to do about the count miss." The miss is real, but ownership cannot move just because the conversation is uncomfortable. The conversation decides whether the control becomes shared discipline. owner choices per turn IIA Three Lines Model Use Three Lines language: management owns risk decisions; control functions provide method, challenge, and monitoring; assurance remains independent. The controller should name the risk, ask for the owner action, and offer challenge without taking over execution. Control conversations work when…

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