New points of the Three Lines Model and some notes for the implementation of this model in Vietnamese enterprises
Published: July 30, 2026
Abstract
The Three Lines Model is issued by the Institute of Internal Auditors (IIA) to replace the Three Lines of Defense Model which was issued previously. The Three Lines Model has many positive changes to overcome limitations of the old model. This paper analyzes in depth the principles of the Three Lines Model, evaluates the new points of this model, and points out some notes for the implementation of this model in Vietnamese enterprises.
Keywords
Three Lines ModelThree Lines of Defense Modelrisk managementinternal control
References
1.
Eulerich, M. (2021). The new three lines model for structuring corporate governance - A critical discussion of similarities and differences. Corporate Ownership & Control, 18(2), 180-187.
2.
Institute of Internal Auditors. (2013). The Three Lines of Defense in Effective Risk Management and Control. Altamonte Springs, USA: Institute of Internal Auditors.
3.
Institute of Internal Auditors. (2020). The IIA's Three Lines Model - An update of the Three Lines of Defense. Altamonte Springs, USA: Institute of Internal Auditors.
