Vous trouverez, ci-joint, la plus récente prise de position de l’Institut de l’audit interne publiée en janvier 2013 et partagée par Sean Lyons de Corporate Defense Management (CDM) et par Denis Lefort, CPA, CIA, CRMA et Expert-conseil Gouvernance, Audit, Contrôle. Selon ce dernier, cette prise de position de l’IAI décrit bien les rôles et responsabilités des intervenants au niveau des trois lignes de défense tout en insistant sur l’importance d’une coordination efficace et efficiente entre les trois lignes concernées de même que sur l’importance pour la direction et le comité de vérification de clarifier leurs attentes quant à ces trois groupes. Veuillez lire ce document pour plus d’informations concernant chaque volet.
The Three Lines of Defense in Effective Risk Management and Control | IIA Position Paper
« Senior management and governing bodies collectively have responsibility and accountability for setting the organization’s objectives, defining strategies to achieve those objectives, and establishing governance structures and processes to best manage the risks in accomplishing those objectives.The Three Layers of Defense Model outlined in the paper is designed for organizations of any size and any level of complexity. It can also benefit organizations that do not yet have a formal risk management framework or system in place, as it provides a straightforward approach to coordinating duties to cover gaps and avoid duplication of effort related to risk management initiatives. The Three Lines of Defense model is best implemented with the active support and guidance of the organization’s governing body and senior management ».
1 – THE FIRST LINE OF DEFENSE: OPERATIONAL MANAGEMENT
2 – THE SECOND LINE OF DEFENSE: RISK MANAGEMENT AND COMPLIANCE FUNCTIONS
3 – THE THIRD LINE OF DEFENSE: INTERNAL AUDIT
Veuillez lire ce document pour plus d’informations sur chaque ligne de défense.
Articles reliés :
Strongest Outlook for Internal Audit Resources in Five Years, Reports The Institute of Internal Auditors (virtual-strategy.com)
Does the focus on risk management inhibit performance? (normanmarks.wordpress.com)
Gouvernance | Jacques Grisé 