This content was published prior to the merger of equals between BKD and DHG on June 1, 2022. See all FORsights for the most up-to-date articles, webinars, and videos.
Internal Audit – The Third Line of Defense
The Three Lines of Defense has become a well-established model in organizational risk management. This session is designed for internal auditors, control officers, risk managers, and members of governing bodies to explore the role of the internal audit function from within this framework and help improve their organization’s risk management approach.
Learning Objectives
Upon completion of this program, participants will be able to:
- Identify the risk management roles of governance, management, and internal audit in the Three Lines of Defense model
- Explain the three interconnecting roles in a risk management strategy
- Design an environment of aligned roles and responsibilities to help improve their organization’s risk management effectiveness