Use Three Lines Before the Board Asks
Apply the Three Lines Model to clarify ownership, support, and assurance for a governance issue.
Assurance blur Payroll access has failed three fixes because HR, IT, risk, and internal audit all touched the issue without a clean assurance chain. When everyone is involved but no line owns its role, the board gets activity instead of assurance. IIA Three Lines Ownership, support, independent assurance Use the model to clarify who owns the risk, who supports and challenges, and who independently assures the governing body. Everyone helps Shared activity hides weak accountability. The board can see whether the issue is owned, monitored, and independently tested. Assurance is credible when ownership and independence are not blurred. 01 Own…
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