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Executive Summary 
Domain III: Governing the Internal Audit Function and the Three Lines Model

Standards The IIA mars 06, 2024

The board, senior management, and the internal audit function have a unique partnership in driving organizational success. The three parties must support each other to enable that success. Chief audit executives may use this concise document when communicating with the board and senior management about the “essential conditions” that enable an effective internal audit function, a concept presented in Domain III of the Global Internal Audit Standards.

While most successful chief audit executives already have effective means of communicating with the board and senior management, a focused dialogue will help the board and senior management fully understand the importance and support the implementation of the essential conditions.

The IIA

The Institute of Internal Auditors