Soft Controls Approach to IIA's ‘The Three Lines of Defense’

IIA Position Paper: THE THREE LINES OF DEFENSE IN EFFECTIVE RISK MANAGEMENT AND CONTROL, JANUARY 2013

2 Pages Posted: 24 Apr 2019 Last revised: 27 Apr 2019

Date Written: August 5, 2014

Abstract

This document contains comments and suggestions on improving the approach of IIA termed ‘The Three Lines of Defense’.

Note: Copyright © 2013 The Institute of Internal Auditors’

Keywords: soft controls, john kyriazoglou

JEL Classification: A12

Suggested Citation

Kyriazoglou, John, Soft Controls Approach to IIA's ‘The Three Lines of Defense’ (August 5, 2014). IIA Position Paper: THE THREE LINES OF DEFENSE IN EFFECTIVE RISK MANAGEMENT AND CONTROL, JANUARY 2013. Available at SSRN: https://ssrn.com/abstract=2476350 or http://dx.doi.org/10.2139/ssrn.2476350

John Kyriazoglou (Contact Author)

University of Toronto ( email )

Woodsworth College
Toronto, Ontario M5S 3G8
Canada

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