What is the purpose of the Line of defense

las 3 lines of defense model shows the understanding of risk management and control by clarifying roles and duties. The model provides guidance for the implemented structure and the assigned roles and responsibilities of parties to increase the effective management of risk and control.

The three lines of defense model enhances the understanding of risk management and control by clarifying roles and duties. The model provides guidance for the implemented structure and the assigned roles and responsibilities of parties to increase the effective management of risk and control

Explanation:

the first line of defence - functions that own and manage risk. the second line of defence - functions that oversee or specialise in risk management, compliance. the third line of defence - functions that provide independent assurance, above all internal audit.