The Protiviti View  | Insights From Our Experts on Trends, Risks and Opportunities

The Protiviti View

Insights From Our Experts on Trends, Risks and Opportunities
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More on the Five Lines of Defense

In January, I commented on this page regarding how an effectively designed and implemented lines-of-defense framework can provide strong safeguards against breakdowns in risk management and compliance management. The traditional lines-of-defense model has emphasized three lines of defense – (1) business unit management and process owners, (2) independent risk management and compliance functions, and (3) […]