Guidance
Three Lines Model: Assurance and Advice in Support of Effective Governance
Three Lines Model: Assurance and Advice in Support of Effective Governance
3 guidance propositions · 4 connected unified controls
Open Three Lines Model: Assurance and Advice in Support of Effective Governance in the mapIn catalog since 2026-09-17T22:28:00Z · Catalog last changed 2026-09-17T22:28:00Z (f368a6cce277)
Local reviewed paper: Three Lines Model: Assurance and Advice in Support of Effective Governance
Guidance propositions
“Informs” records a guidance relationship. It does not claim that a unified control satisfies a mandatory requirement.
Three Lines Role Integrity
| Proposition | Unified control and mapping |
|---|---|
| IIA-POS-TLM-01Activity-Level Three Lines Responsibilities Source pages: Three Lines pp. 3–5, 13–19 | |
| IIA-POS-TLM-02Independence and Self-Review Safeguards Source pages: Three Lines pp. 9–11, 20–22 | |
| IIA-POS-TLM-03Assurance Coordination and Reliance Source pages: Three Lines pp. 15–16, 18–19 |