Auditor Internal -3 Line of Defense

Post on 06-Jul-2018

217 views 0 download

Transcript of Auditor Internal -3 Line of Defense

8/17/2019 Auditor Internal -3 Line of Defense

http://slidepdf.com/reader/full/auditor-internal-3-line-of-defense 1/7

Three Line of Defense

Oleh: Dimas Bagus

8/17/2019 Auditor Internal -3 Line of Defense

http://slidepdf.com/reader/full/auditor-internal-3-line-of-defense 2/7

Risk governance: three lines ofdefense model

 sumber : Anton Usher | Internal Audit and other assurance providers

8/17/2019 Auditor Internal -3 Line of Defense

http://slidepdf.com/reader/full/auditor-internal-3-line-of-defense 3/7

 Three lines of defense

sumber : www.pwc.com/thIIA Annual Seminar 2012

Aligning Internal Audit to deliver value

8/17/2019 Auditor Internal -3 Line of Defense

http://slidepdf.com/reader/full/auditor-internal-3-line-of-defense 4/7

 Three lines of defense

 sumber : www.iia.org.u

8/17/2019 Auditor Internal -3 Line of Defense

http://slidepdf.com/reader/full/auditor-internal-3-line-of-defense 5/7

Roles & Responsibility

!"ecutive#anagementand$roup %oard

1S& 

2'(

)*(

%usiness operations: !stablish the ris and controlenvironment

+versight ,unctions:-orporate *is #anagement,inance &reasur etc

Strategic management polic settingunctional oversight

Internal Audit: Independent challenge and assurance

*is

*is

*is

 sumber : !ls ostn | Internal Audit and other assurance providers

8/17/2019 Auditor Internal -3 Line of Defense

http://slidepdf.com/reader/full/auditor-internal-3-line-of-defense 6/7

 Three lines of defensepada perusahaan di Indonesia

 sumbe

r : http://crmsindonesia.org/nowledge/crmsarticles/pertahanan

)lapis)linesdeenseontesermperusahaanpublidiindonesi

8/17/2019 Auditor Internal -3 Line of Defense

http://slidepdf.com/reader/full/auditor-internal-3-line-of-defense 7/7