TFL Vsebine / Revija SIR*IUS

Three Lines Model – From Traditional to Modern Role of Internal Audit

V modelu treh obrambnih linij IIA-ja so se v letu 2020 kljub pandemiji covida-19 uveljavile spremembe, ki odražajo drugačno poslovno okolje. V njem prevladujejo konkurenčni pritiski, povečana regulacija in hiter tehnološki napredek. V tem okolju je spremenjena tudi vloga notranje revizije. V prispevku so predstavljene glavne spremembe modela, kako se je model vpeljeval v prakso v svetu in kako naj ga vpeljejo notranji revizorji v svoje organizacije, da bo zaživel. Model temelji na prejšnjem in ohranja tri linije. Od prejšnjega se bistveno razlikuje v dveh vidikih. Prvi je napotek, da notranja revizija tveganje obravnava ne samo kot nevarnost, ampak tudi kot priložnost, drugi pa je odmik od silosnega delovanja vseh linij in posledično zahteve po večjem medsebojnem sodelovanju notranje revizije z drugimi linijami.

The Three Line of Defence Model by IIA has in 2020 experienced despite COVID-19 pandemic changes that reflect the new dynamic business environment, where competitive pressures, increased regulation and rapid technology advances as well as a different role of internal audit in this environment. In the article we present the main changes of the model, how the model has been implemented globally and in the end how internal auditors could effectively implement the model in their organisations. Model builds on the former and maintains the three lines, while at the same time vastly differentiates itself from the former in two aspects. Firstly, internal audit should treat risk not only as a threat but also as opportunity and secondly, it is a breakaway from silos thinking of all three lines and thus it demands increased jointed collaboration of internal audit with other lines.