2020年9月9日 · The Three Lines Model is a fresh look at the familiar Three Lines of Defense, clarifying and strengthening the underpinning principles, broadening the scope, and explaining how key organizational roles work together to facilitate strong governance and risk management.

The Institute of Internal Auditors supports the profession and prepares internal auditors worldwide with a real community, relevant resources, and professional development to mitigate current and future risks, provide assurance, add real value, and elevate the impact of their organizations.

internal auditing* – An independent, objective assurance and advisory service designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of governance, risk management, and control processes.

Chih-Liang Julian Liu is an Assistant Professor at the Institute of Business Management (IBM) of National Yang Ming Chiao Tung University (NYCU). He earned his Ph.D. in Accounting from National...

国际注册内部审计师（Certified Internal Auditor，简称CIA）是由国际内部审计师协会（ The Institute of Internal Auditors，简称IIA）于1974年推出的内部审计专业资格，是内部审计领域国际权威认证。

2024年9月3日 · The current research aims to explain the concept of the three-line model issued by the American Institute of Internal Auditors (IIA) as a new concept related to controlling accounting practices, especially its new role in evaluating and improving risk and opportunity management systems, and its role in providing its services to all parties ...

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Congratulations to Student Po-Hsuan Tung for Winning the IIA Lin Ping Tsang Thesis Award! Thesis Title: How internal control affects the forgiveness application, repayment plan and operating performance of the firms after obtaining Paycheck Protection Program loans. Athor: Po-Hsuan Tung. Advisor: Dr. Chih-Liang Liu. Visit the post for more.

hose with first line roles. Second line roles can focus on specific objectives of risk management, such as: compliance with laws, regulations, and acceptable ethical behavior; internal control; information and technology security; sustainabi.

2020年7月20日 · A new model for governance and risk management issued Monday by the Institute of Internal Auditors (IIA) makes major updates to the Three Lines of Defense model that has been popular for years. Called “ The Three Lines Model ,” the new approach is designed to help organizations identify structures and processes that best assist the ...