Skip to content
GovernanceAuditor

IIA Three Lines Model (2020) for Auditors

What does IIA Three Lines Model (2020) require of a Auditor?

The IIA's principles-based model for organising governance roles: what the governing body, management (which carries first-line and second-line work), internal audit (the third line) and external assurance providers each contribute, how they stay independent yet aligned, and how together they create and protect value. Under IIA Three Lines Model (2020), which defines 12 controls, a Auditor's work is deciding which controls you own outright, which you share and which belong to another team, then holding the evidence for the first group.

Which IIA Three Lines Model (2020) controls land on the Auditor

Internal Auditors assess whether compliance controls are operating effectively. They plan and execute audit engagements, evaluate evidence, report findings, and track remediation of identified gaps and nonconformities.

IIA Three Lines Model (2020) defines 12 controls across 2 domains that directly affect the Auditor role. Understanding which controls fall within your ownership, which are shared, and which are owned by other teams is the foundation of effective compliance management.

What a Auditor is accountable for under IIA Three Lines Model (2020)

1

Planning and executing risk-based audit engagements against compliance frameworks

2

Evaluating control design and operating effectiveness through testing

3

Documenting findings, observations, and recommendations in audit reports

4

Tracking remediation actions and verifying closure of audit findings

5

Assessing organisational readiness for external audits and certifications

Where Auditors lose time on IIA Three Lines Model (2020)

These are the most common obstacles Auditors face when managing IIA Three Lines Model (2020) compliance, and how to address them:

Challenge 1

Efficiently testing controls across large, complex frameworks

Challenge 2

Accessing reliable evidence without disrupting business operations

Challenge 3

Mapping controls across multiple frameworks to avoid duplicate audit testing

Challenge 4

Keeping audit programmes current with regulatory and framework changes

Challenge 5

Communicating audit findings in a way that drives management action

A working order for a Auditor starting on IIA Three Lines Model (2020)

1. Readiness Assessment

Take a 5-minute readiness assessment to identify your organisation's current gap profile against IIA Three Lines Model (2020). Get a prioritised action plan tailored to your specific situation.

2. Cross-Framework Mapping

Use our platform to map IIA Three Lines Model (2020) controls against other frameworks you already comply with. Identify overlapping controls to reduce duplicate effort.

3. Build Your Toolkit

Equip yourself with IIA Three Lines Model (2020) toolkits, self-assessments, and implementation guides from our store. Resources designed specifically for Auditors managing compliance programmes.

4. Continuous Monitoring

Establish ongoing compliance monitoring using our platform's gap analysis tools. Track your maturity over time and demonstrate progress to stakeholders.

IIA Three Lines Model (2020) in your sector

IIA Three Lines Model (2020) for Healthcare→IIA Three Lines Model (2020) for Financial Services→IIA Three Lines Model (2020) for Technology→IIA Three Lines Model (2020) for Government→IIA Three Lines Model (2020) for Manufacturing→IIA Three Lines Model (2020) for Energy→IIA Three Lines Model (2020) for Retail→IIA Three Lines Model (2020) for Education→

Who else owns part of IIA Three Lines Model (2020)

IIA Three Lines Model (2020) for CISOsView guide →IIA Three Lines Model (2020) for Compliance OfficersView guide →IIA Three Lines Model (2020) for Risk ManagersView guide →IIA Three Lines Model (2020) for IT DirectorsView guide →IIA Three Lines Model (2020) for DPOsView guide →

Questions Auditors ask about IIA Three Lines Model (2020)

What does a Auditor need to know about IIA Three Lines Model (2020)?
As a Auditor, your key responsibilities under IIA Three Lines Model (2020) include planning and executing risk-based audit engagements against compliance frameworks and evaluating control design and operating effectiveness through testing. The framework contains 12 controls that fall within your area of responsibility. Understanding which controls you own versus which are shared with other teams is critical for effective implementation.
How does IIA Three Lines Model (2020) affect the Auditor role?
IIA Three Lines Model (2020) directly impacts Auditors through planning and executing risk-based audit engagements against compliance frameworks, evaluating control design and operating effectiveness through testing, documenting findings, observations, and recommendations in audit reports. The framework provides structure that helps Auditors demonstrate due diligence and report compliance status to stakeholders.
What are the biggest IIA Three Lines Model (2020) challenges for Auditors?
Common challenges include efficiently testing controls across large, complex frameworks; accessing reliable evidence without disrupting business operations; mapping controls across multiple frameworks to avoid duplicate audit testing. Using cross-framework mapping tools and automated evidence collection can significantly reduce these pain points.
How should a Auditor prepare for a IIA Three Lines Model (2020) audit?
Start by conducting a readiness assessment to identify gaps. Then focus on documenting findings, observations, and recommendations in audit reports and tracking remediation actions and verifying closure of audit findings. Maintain a current evidence repository and ensure all control owners have documented their processes. Our readiness reports provide a prioritised action plan specific to your gap profile.
What tools help Auditors manage IIA Three Lines Model (2020) compliance?
Effective IIA Three Lines Model (2020) compliance management requires tools for gap analysis, control mapping, evidence collection, and reporting. Our compliance platform provides AI-powered gap analysis across 1,305 frameworks with 315K+ verified control-to-control mappings, helping Auditors identify overlapping requirements and reduce duplicate compliance effort.

Auditor: How ready is your organisation for IIA Three Lines Model (2020)?

Answer 25 questions and get a professional readiness report with gap analysis, maturity scores, and prioritised action items. Results in 5 minutes.

Get Your Readiness ReportBrowse Toolkits & Resources
Written and maintained by Gerard Blokdyk, The Art of Service.Last updated .