The Three Lines Model's Blind Spot: Unchallenged Strategic Decisions

This article argues that the IIA's Three Lines Model, while effective for assuring controls, fails to address the critical area of strategic decision-making, which accounts for a significant portion of corporate crises. It highlights that none of the three lines are structurally equipped to provide continuous, independent, and adversarial challenge to strategic choices, leaving organizations vulnerable to major risks. The author calls for a re-evaluation of where this crucial challenge function should reside within governance structures.