Three Lines of Defense: Fact or Fiction?

August 9, 2016 by Bonnie D. Graham

The buzz: Three’s a charm.

The Three Lines of Defense (TLoD) is becoming a globally recognized framework, where Corporate Risk, Compliance and other groups set standards and practices for managing risk and Internal Audit provides assurance.

In research commissioned by SAP from Forrester, while ~ 45% of 200+ respondents had implemented or were implementing TLoD, some executives had significant ongoing concerns. Is implementation only at the fringes of the business, and deep, rigorous implementation still missing?

The experts speak.

Mark Salamasick, University of Texas System: “Sometimes if you want to see a change for the better, you have to take things into your own hands.” (Clint Eastwood)

Elvia Novak, Deloitte: “Coming together is a beginning; keeping together is progress; working together is success.” (Henry Ford)

Bruce McCuaig, SAP: “The most difficult thing is the decision to act, the rest is merely tenacity.” (Amelia Earhart)

Join us for Three Lines of Defense: Fact or Fiction?

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