Search Results - subject:"three lines of defence"

Key drivers of cybersecurity audit effectiveness : a neo-institutional perspective

Vuko, Tina; Slapničar, Sergeja; Čular, Marko; … - In: International journal of auditing : IJA 29 (2025) 1, pp. 188-206

Persistent link: https://www.econbiz.de/10015337400

Strengthening the Three Lines of Defence in Terms of More Efficient Operational Risk Management in Central Banks

Luburić, Radoica - In: Journal of Central Banking Theory and Practice 6 (2017) 1, pp. 29-53

strengthening of the three lines of defence model is brought about through the synergy of quality management principles, the … management in central bank systems and processes would significantly strengthen the three lines of defence, in terms of efficient … and operational risk management. The main focus of the research is aimed at strengthening the model of the "three lines of …

Persistent link: https://www.econbiz.de/10012217845

Risk management formations - an alternative approach to the 3 lines of defense model

Martin, Clive; Willman, Paul; Boukens, Roy; Rockley, Oliver - In: Journal of Financial Perspectives 2 (2014) 3, pp. 137-145

Many firms use the “3 lines of defense” (3LOD) model to clarify responsibility for risk management but this approach has limitations, as three distinct “lines” do not always enable sufficient clarity, mindsets formed through deployment in one business can be difficult to break when...

Persistent link: https://www.econbiz.de/10011196656