Auditor Internal -3 Line of Defense

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Three Line of Defense Oleh: Dimas Bagus

Transcript of Auditor Internal -3 Line of Defense

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Three Line of Defense

Oleh: Dimas Bagus

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Risk governance: three lines ofdefense model

 sumber : Anton Usher | Internal Audit and other assurance providers

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 Three lines of defense

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

Aligning Internal Audit to deliver value

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 Three lines of defense

 sumber : www.iia.org.u

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Roles & Responsibility

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%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

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

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 Three lines of defensepada perusahaan di Indonesia

 sumbe

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

)lapis)linesdeenseontesermperusahaanpublidiindonesi

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