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Developing Mutually Beneficial Relationships With 2nd Line Functions


The IIA’s Updated Three Lines Model (“Three Lines”) distinguishes between the role of second line functions as part of management’s compliance and monitoring activities and internal audit, which is independent of management. However, Three Lines is also explicit in that “independence does not imply isolation”. Strong relationship between 2nd and 3rd line functions benefits each function. Further coordination between the functions, when appropriate, also can provide benefits to the organization.

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DATE: November 12, 2024

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