{"id":7515,"date":"2026-08-19T09:58:07","date_gmt":"2026-08-19T07:58:07","guid":{"rendered":"https:\/\/arcad.lu\/?p=7515"},"modified":"2026-08-19T10:01:28","modified_gmt":"2026-08-19T08:01:28","slug":"modele-trois-lignes-maitrise-risques","status":"publish","type":"post","link":"https:\/\/arcad.lu\/en\/modele-trois-lignes-maitrise-risques\/","title":{"rendered":"The Three Lines of Defence model: who does what in the face of risk"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"7515\" class=\"elementor elementor-7515\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6db90f4 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"6db90f4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 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{\n        width: 100%;\n        white-space: normal;\n        text-align: center;\n    }\n}\n<\/style>\n\n\n<article class=\"arcad-three-lines\" lang=\"fr\">\n\n    <div class=\"arcad-shell\">\n\n        <!-- HERO -->\n        <header class=\"arcad-hero\">\n\n            <div class=\"arcad-hero-content\">\n\n                <p class=\"arcad-eyebrow\">\n                    Governance \u00b7 Risk management \u00b7 Roles\n                <\/p>\n\n                <h1 class=\"arcad-title\">\n                    The Three Lines of Defence model: who does what in the face of risk\n                <\/h1>\n\n                <p class=\"arcad-lead\">\n                    \u00abWho is responsible for risk management within the company?\u00bb The answer lies in a simple and proven model \u2014 the three lines model \u2014 which clearly allocates roles between management, control functions and internal audit. A valuable reference for any executive and director.\n                <\/p>\n\n                <div class=\"arcad-meta\">\n                    <span>Category: Governance<\/span>\n                    <span>Reading time: 4 minutes<\/span>\n                    <span>Series: Understanding internal audit (2\/7)<\/span>\n                <\/div>\n\n            <\/div>\n\n        <\/header>\n\n\n        <div class=\"arcad-content\">\n\n            <!-- INTRODUCTION -->\n            <div class=\"arcad-intro\">\n\n                <p>\n                    Formalised by the Institute of Internal Auditors (IIA), the three lines model addresses a fundamental governance question: within an organisation, who owns risk, who oversees it, and who provides an independent view of it? Its strength lies in its simplicity. It avoids two classic pitfalls: believing that \u00abeveryone is looking after it\u00bb (and therefore no one is) or, conversely, thinking that risk management is the concern of a single department.\n                <\/p>\n\n            <\/div>\n\n\n            <!-- 01 -->\n            <section class=\"arcad-section\">\n\n                <div class=\"arcad-number\" aria-hidden=\"true\">\n                    01\n                <\/div>\n\n                <div>\n\n                    <h2>A model for clarifying responsibilities<\/h2>\n\n                    <div class=\"arcad-line-cards\">\n\n                        <div class=\"arcad-line-card\">\n                            <strong>1st line<\/strong>\n                            <span>The professions that take and manage risks<\/span>\n                        <\/div>\n\n                        <div class=\"arcad-line-card\">\n                            <strong>2nd line<\/strong>\n                            <span>Risk and compliance, which govern<\/span>\n                        <\/div>\n\n                        <div class=\"arcad-line-card\">\n                            <strong>3rd line<\/strong>\n                            <span>Internal audit: independent assurance<\/span>\n                        <\/div>\n\n                    <\/div>\n\n                <\/div>\n\n            <\/section>\n\n\n            <!-- 02 -->\n            <section class=\"arcad-section\">\n\n                <div class=\"arcad-number\" aria-hidden=\"true\">\n                    02\n                <\/div>\n\n                <div>\n\n                    <h2>First and second lines: act and regulate<\/h2>\n\n                    <p>\n                        The <strong>first line<\/strong>, these are the business functions: sales, production, IT, finance... Those who create value also take risks, and bear primary responsibility for them. They apply the controls integrated into their processes on a daily basis.\n                    <\/p>\n\n                    <p>\n                        The <strong>second line<\/strong> brings together the functions that provide oversight and monitoring: risk management, compliance, internal control and security. These functions set the rules, provide support to the business units and alert senior management. They form part of the management team: they advise and monitor, but remain within the management\u2019s line of authority.\n                    <\/p>\n\n                <\/div>\n\n            <\/section>\n\n\n            <!-- 03 -->\n            <section class=\"arcad-section\">\n\n                <div class=\"arcad-number\" aria-hidden=\"true\">\n                    03\n                <\/div>\n\n                <div>\n\n                    <h2>The third line: independent assurance<\/h2>\n\n                    <p>\n                        L'<strong>internal audit function<\/strong> forms the third line of defence. Its distinctive feature \u2014 and its greatest value \u2014 is its independence: it does not carry out the processes it assesses and is not dependent on operational management. It checks that the first and second lines are doing their jobs properly, and then reports directly to the board or the audit committee. It is this objectivity that enables a credible assessment.\n                    <\/p>\n\n                    <div class=\"arcad-callout\">\n                        <strong>An image:<\/strong> on a building site, the teams are constructing (1<sup>re<\/sup> line), the control body checks the standards along the way (2<sup>e<\/sup> line), and an independent expert validates the structural integrity of the work before it is commissioned (3<sup>e<\/sup> line). All three are necessary; none replaces the others.\n                    <\/div>\n\n                <\/div>\n\n            <\/section>\n\n\n            <!-- 04 -->\n            <section class=\"arcad-section\">\n\n                <div class=\"arcad-number\" aria-hidden=\"true\">\n                    04\n                <\/div>\n\n                <div>\n\n                    <h2>The role of the board in this scheme<\/h2>\n\n                    <p>\n                        The board of directors sits at the top of the structure. It sets the direction, defines the acceptable level of risk and oversees the whole. Its role is notably to guarantee the independence of the third line: without internal audit reporting at the right level and genuinely listened to, the model loses its purpose. Understanding these three lines means being able to ask the right questions and identify areas where responsibilities overlap \u2014 or, conversely, where no one assumes them.\n                    <\/p>\n\n                <\/div>\n\n            <\/section>\n\n\n            <!-- \u00c0 RETENIR -->\n            <aside class=\"arcad-takeaway\">\n\n                <span class=\"arcad-takeaway-label\">\n                    To remember\n                <\/span>\n\n                <p>\n                    The three lines model distinguishes those who manage risks, those who oversee them, and those who provide independent assurance on them. Internal audit is the third line: its independence is the condition for its credibility, and the board is the guarantor of this.\n                <\/p>\n\n            <\/aside>\n\n\n            <!-- CTA -->\n            <section class=\"arcad-cta\">\n\n                <div>\n\n                    <div class=\"arcad-cta-title\">\n                        Clarify the roles within your risk management framework.\n                    <\/div>\n\n                    <p>\n                        ARCAD helps to position each line \u2014 and to reinforce the third.\n                    <\/p>\n\n                <\/div>\n\n                <a\n                    class=\"arcad-button\"\n                    href=\"mailto:administration@arcad.lu?subject=Demande%20d'\u00e9change%20-%20Mod\u00e8le%20des%20trois%20lignes\"\n                >\n                    Schedule an exchange \u2192\n                <\/a>\n\n            <\/section>\n\n\n            <!-- SOURCES -->\n            <section class=\"arcad-sources\">\n\n                <h3>References &amp; further reading<\/h3>\n\n                <ul>\n                    <li>\n                        The Three Lines Model, Institute of Internal Auditors (IIA), 2020.\n                    <\/li>\n                <\/ul>\n\n            <\/section>\n\n        <\/div>\n\n    <\/div>\n\n<\/article>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>The three lines model clarifies responsibilities between the business operations that manage risks, the oversight functions that monitor them, and internal audit, which provides independent assurance to the board.<\/p>","protected":false},"author":2,"featured_media":7522,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[28],"class_list":["post-7515","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-audit-interne"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.3.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Mod\u00e8le des trois lignes : qui g\u00e8re les risques ?<\/title>\n<meta name=\"description\" content=\"Comprendre le mod\u00e8le des trois lignes : r\u00f4les des m\u00e9tiers, fonctions risques et conformit\u00e9, audit interne et conseil dans la ma\u00eetrise des risques.\" \/>\n<meta name=\"robots\" content=\"index, follow, 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