The IIA's New Three Lines Model: A Critical Look at Implementation Challenges

Alexandre Orasianu's LinkedIn post discusses the IIA's New Three Lines Model, prompting a critical conversation about its practical application. Commenters highlight the unique, often under-resourced, position of the second line of defense and the challenges in funding safeguards where responsibilities overlap. The discussion moves beyond simply celebrating the model to examining its real-world effectiveness and potential pitfalls.