Three Lines of Defence
What is Three Lines of Defence?
A governance model that divides risk management responsibilities into three layers: first line (business operations and management controls), second line (risk management and compliance functions), and third line (internal audit).
Terms that appear alongside three lines of defence
Each of these is named in at least one of the same controls as three lines of defence. The number is how many controls name both.
- governance 5 shared controls
- internal audit 5 shared controls
- audit 5 shared controls
- compliance 4 shared controls
- risk assessment 3 shared controls
- risk committee 3 shared controls
- risk appetite 3 shared controls
- risk appetite statement 3 shared controls
Frameworks that govern three lines of defence
What the standards actually require on three lines of defence
Requirements naming three lines of defence across 4 standards, quoted from the control text.
The IRM Risk Architecture + Strategy + Protocols (RASP) framework defines the governance + structural + behavioural enabling elements of effective enterprise risk management.
IRM-Architecture-Strategy-Protocols-Appetite-Culture-Board-Audit-Committee-CRO-Three-Lines · IRM RASP - Risk Architecture + Strategy + Protocols + Risk Appetite Statement + Risk Culture + Board + Audit Committee + Chief Risk Officer + Three Lines of Defence + Tone at the Top →Three Lines of Defence. Cyber risk governance should follow a three lines of defence model (operational management; risk and compliance oversight; internal audit) (para 19).
BMA-5 · Three Lines of Defence →Implement governance + ISMS + risk + HR + lifecycle per MTCS SS 584 covering Information Security Management System (ISO/IEC 27001 alignment) + Risk Management (ISO 31000 + ISO/IEC 27005) + Human Resource Security (employment screening + training + termination...
MTCS-Governance-ISMS-Risk-HR-Lifecycle-Compliance-Cloud-Strategy-Roles-Responsibilities · MTCS Governance + ISMS + Risk Management + HR Security + Cloud Service Lifecycle + Compliance + Roles →Implement Technology Risk Governance + Technology Risk Management Framework + Information Asset Management per MAS TRM Chapters 2 + 3 + 5.
MAS-TRM-Governance-Chapters-2-3-Board-Senior-Management-Risk-Framework-Information-Asset-Management · MAS TRM Governance + Chapters 2-3 + Board + Senior Management + Risk Framework + Information Asset Management →Questions people ask about three lines of defence
What is Three Lines of Defence?
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See how Three Lines of Defence applies across compliance frameworks
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