Assurance and Advice Instead of Defense: A Comparative Review of the IIA Three Lines Documents of 2013, 2020 and 2026
DOI:
https://doi.org/10.46793/Rev26114.03RKeywords:
three lines model, corporate governance, internal audit, assurance, independenceAbstract
The paper compares three Institute of Internal Auditors documents defining the roles of the board,
management and internal audit: the 2013 Position Paper, the 2020 Three Lines Model and the 2026 Statement of Position. A qualitative comparative analysis of terminology, structure and principles is applied. The results show a shift from a defense metaphor to a governance model, the separation of assurance from advice, the operationalization of independence and the acceptance of role overlap under documented safeguards. The three-part structure remains unchanged, while its application evolves.
References
The Institute of Internal Auditors (IIA). (2013). Position Paper: The Three Lines of Defense in Effective Risk Management and Control. Altamonte Springs, FL: IIA.
The Institute of Internal Auditors (IIA) / Croatian Institute of Internal Auditors (HIIR). (2020). Three Lines Model – Update of the Three Lines of Defense Model. Lake Mary, FL: IIA. (Adaptation, July 2020.)
The Institute of Internal Auditors (IIA). (2026). Assurance and Advice in Support of Effective Governance – Three Lines Model, Statement of Position. Lake Mary, FL: IIA
