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Applying the Three Lines Model in the Public Sector

Resource The IIA Oct 17, 2022

​This release shows the alignment of governance structures in the public sector to The IIA’s Three Lines Model.

This paper, created in collaboration with INTOSAI, applies the principles of the model to the public sector, with specific emphasis on the role of internal audit activities, supreme audit institutions, and other external audit providers.

Additionally, IIA members may access the Global Knowledge Brief, The IIA's Three Lines Model: An update of the Three Lines of Defense, for further information.


The Institute of Internal Auditors