Coordination challenges in implementing the three lines of defense model

Bantleon, Ulrich and d'Arcy, Anne ORCID: and Eulerich, Marc and Hucke, Anja and Pedell, Burkhard and Ratzinger‐Sakel, Nicole V.S. (2020) Coordination challenges in implementing the three lines of defense model. International Journal of Auditing, 25 (1). pp. 59-74. ISSN 1099-1123

Available under License Creative Commons: Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0).

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The three lines of defense model (TLoD) aims to provide a simple and effective way to improve coordination and enhance communications on risk management and control by clarifying the essential roles and duties of different governance functions. Without effective coordination of these governance functions, work can be duplicated or key risks may be missed or misjudged. To address these challenges, professional standards recommend that the chief audit executive (CAE) coordinates activities with other internal and external governance stakeholders (assurance providers). We consider survey responses from 415 CAEs from Austria, Germany, and Switzerland to analyze determinants that help to implement the TLoD without any challenges and to explore the extent of (coordination) challenges between the internal audit function and the respective governance stakeholders. Our results show a great variance in the extent of coordination challenges dependent on different determinants and the respective governance stakeholder.

Item Type: Article
Additional Information: Funding information DIIR - Institut für Interne Revision e.V. (hereinafter referred to as “German Institute for Internal Auditing (DIIR)”)
Keywords: Chief Audit Executive, Combined Assurance, Governance Framework, Internal Auditing Function, Internal Auditor, Three Lines of Defense Model
Divisions: Departments > Strategy and Innovation
Version of the Document: Published
Depositing User: ePub Administrator
Date Deposited: 21 Oct 2020 15:46
Last Modified: 10 Feb 2021 08:56
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