The Institute of Internal Auditors' 2020 update of the "three lines of defense": the governing body oversees; management holds first-line roles (delivering products and services) and second-line roles (risk expertise, support and challenge); internal audit gives independent third-line assurance 1.
- Developed in
- ch. 12, The three lines, applied to AI
- Chapters
- ch. 12, Governance Program
- Source
- 1 numbered reference, listed below
Where it is used
3 chapters of the Body of Knowledge use the term. Each link opens the first section that does.
Mentions as a table
| Chapter | Mentions | Cross-referenced |
|---|---|---|
| 00 Preface | 0 | No |
| 01 Definition | 0 | No |
| 02 Why Now | 0 | No |
| 03 Values & Principles | 0 | No |
| 04 The Stack | 0 | No |
| 05 Patterns | 0 | No |
| 06 The Role | 0 | No |
| 07 Maturity Model | 0 | No |
| 08 Regulatory Map | 0 | No |
| 10 Reading List | 1 | No |
| 11 AI Defined | 0 | No |
| 12 Governance Program | 1 | Yes |
| 13 Risk Management | 1 | No |
| 14 Development | 0 | No |
| 15 Deployment | 0 | No |
| 16 Fairness & XAI | 0 | No |
| 17 Incidents | 0 | No |
| 18 EU AI Act | 0 | No |
| 19 Privacy & AI | 0 | No |
| 20 Existing Law | 0 | No |
| 21 AI Laws Worldwide | 0 | No |
| 22 Principles & Standards | 0 | No |
| 23 AI Agents | 0 | No |
- 10 · Reading List Engineering and assurance practice 1 mention
- 12 · Governance Program The stakeholder map 1 mention
- 13 · Risk Management Inherent risk, residual risk and who accepts it 1 mention
Sources
- [1] The IIA's Three Lines Model: an update of the Three Lines of Defense (governing body; management's first- and second-line roles; internal audit as third line; third-line independence). The Institute of Internal Auditors. 2020-07. https://www.theiia.org/en/content/position-papers/2020/the-iias-three-lines-model-an-update-of-the-three-lines-of-defense/ (verified: primary)
Definitions of legal terms paraphrase the cited text, which governs. Dated statements are as of .