{"id":9881,"date":"2021-10-01T16:58:33","date_gmt":"2021-10-01T14:58:33","guid":{"rendered":"https:\/new-global-knowledge-brief-iso-guidance-and-the-three-lines-model\/"},"modified":"2021-10-01T16:58:33","modified_gmt":"2021-10-01T14:58:33","slug":"new-global-knowledge-brief-iso-guidance-and-the-three-lines-model","status":"publish","type":"post","link":"https:\/\/vaa.lt\/en\/new-global-knowledge-brief-iso-guidance-and-the-three-lines-model\/","title":{"rendered":"New Global Knowledge Brief: ISO Guidance and the Three Lines Model"},"content":{"rendered":"<p>The Institute of Internal Auditors\u2019 (IIA) latest Global Knowledge Brief, \u201cElegant Alignment: ISO Guidance and the Three Lines Model,\u201d is an exploration in collaboration. <\/p>\n<p>The IIA participated closely in the development of the International Standards Organization\u2019s (ISO) latest guidance (ISO 37000 Governance of organizations \u2014 Guidance). This robust new guidance and The IIA\u2019s Three Lines Model \u2014 two accounts of governance \u2014 are closely aligned, and the Three Lines Model fits elegantly alongside the more detailed and systems-oriented ISO guidance.<\/p>\n<p>Key findings show that the roles in the Three Lines Model are directly reflected in ISO 37000:<\/p>\n<ul type=\"disc\">\n<li>First line role \u2013 the board should undertake direct verifications. <\/li>\n<li>Second line role \u2013 the board should seek direct reports from risk management, compliance management and other control functions.<\/li>\n<li>Third line role \u2013 the board should obtain reports from internal audit as an independent provider of assurance.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/global.theiia.org\/knowledge\/Pages\/Global-Knowledge-Brief.aspx\">Download \u201cElegant Alignment: ISO Guidance and the Three Lines Model\u201d today.<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>The Institute of Internal Auditors\u2019 (IIA) latest Global Knowledge Brief, \u201cElegant Alignment: ISO Guidance and the Three Lines Model,\u201d is an exploration in collaboration. The IIA participated closely in the development of the International Standards Organization\u2019s (ISO) latest guidance (ISO 37000 Governance of organizations \u2014 Guidance). This robust new guidance and The IIA\u2019s Three Lines [&hellip;]<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[35],"tags":[],"class_list":["post-9881","post","type-post","status-publish","format-standard","hentry","category-iia-naujienos"],"featured_image_src":{"landsacpe":false,"list":false,"medium":false,"full":false},"_links":{"self":[{"href":"https:\/\/vaa.lt\/en\/wp-json\/wp\/v2\/posts\/9881","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vaa.lt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vaa.lt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vaa.lt\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vaa.lt\/en\/wp-json\/wp\/v2\/comments?post=9881"}],"version-history":[{"count":0,"href":"https:\/\/vaa.lt\/en\/wp-json\/wp\/v2\/posts\/9881\/revisions"}],"wp:attachment":[{"href":"https:\/\/vaa.lt\/en\/wp-json\/wp\/v2\/media?parent=9881"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vaa.lt\/en\/wp-json\/wp\/v2\/categories?post=9881"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vaa.lt\/en\/wp-json\/wp\/v2\/tags?post=9881"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}