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IIA Proposes Update to '3 Lines of Defense' Internal Audit Model

June 18, 2019

The Institute of Internal Auditors (IIA) is asking for input on a proposed update to its Three Lines of Defense model for the internal audit function. The model is a standard for internal auditors, but after 20 years, the IIA has decided it’s to update the model to reflect changing practices in governance, risk and compliance. The IIA is asking for public comments on its proposed changes from June 20 through Sept. 19, 2019. Read a review copy of the update at the IIA website.