control
IIA-POS-TLM-01 — Activity-Level Three Lines Responsibilities
First, second, and third lines have distinct but complementary responsibilities; roles are classified by the activity performed, and outsourcing does not transfer accountability.
In catalog since 2026-09-17T22:28:00Z · Last changed 2026-09-17T22:28:00Z (f368a6cce277)
Record JSON · Open in map · Data retrieval guide
Catalog revision: 791ff2dd3a45707290badee660f185e514d15f1cf518908628f425c2f2c56ee4. A connection does not establish full coverage.
Attributes
- framework
- iia-pos-2026-three-lines
- type
- preventive
- category
- administrative
Details
- control_id
- IIA-POS-TLM-01
- framework
- iia-pos-2026-three-lines
- group
- Three Lines Role Integrity
- domains
- risk_count
- 2
- control_type
- preventive
- control_category
- administrative
- automation
- manual
- key_control
- False
- requirement_status
- Not provided
- requirement_frequency
- Not provided
- source_url
- Not provided
- source_pages
- Three Lines pp. 3–5, 13–19
- statement
- First, second, and third lines have distinct but complementary responsibilities; roles are classified by the activity performed, and outsourcing does not transfer accountability.
Source
No record-specific source URL is provided.
Connections
- UC-GOV-38 — Assign and maintain Three Lines accountability by risk activity informed_by IIA-POS-TLM-01 — Activity-Level Three Lines Responsibilities
- framework
- iia-pos-2026-three-lines
- control_id
- IIA-POS-TLM-01
- coverage
- guidance
- relationship
- informs
- delta
- Not provided
- source_version
- 2026
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- note
- Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.
- sourcePages
- Three Lines pp. 3–5, 13–19
- IIA-POS-TLM-01 — Activity-Level Three Lines Responsibilities belongs_to Three Lines Model: Assurance and Advice in Support of Effective Governance