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).
GovernanceRelated Frameworks
Frequently Asked Questions
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).
Why is Three Lines of Defence important for compliance?
Three Lines of Defence is a key concept in Governance. Understanding three lines of defence helps organizations meet regulatory requirements, reduce risk, and demonstrate due diligence during audits. Our compliance platform covers this concept across 692 frameworks with 819,000+ control mappings.
Where can I learn more about Three Lines of Defence?
Explore our compliance framework pages to see how three lines of defence applies across different standards and regulations. Our implementation guides provide step-by-step guidance, and the compliance platform offers AI-powered analysis of how this concept maps across 692 frameworks.
See how Three Lines of Defence applies across compliance frameworks
Our AI-powered platform maps 692 frameworks with 819,000+ control connections. Explore how this concept is addressed across standards.