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Compliance Leaders Like Three Lines of Defense

Tammy Whitehouse | May 18, 2015

Though the “three lines of defense” model has taken its share of criticism, some compliance officers like the simplicity it offers in explaining a company’s approach to compliance.

At Compliance Week’s annual conference this week, Jose Tabuena, chief compliance officer for NextHealth, says the three lines of defense model is easier to explain to his board of directors than the COSO Internal Control -- Integrated Framework, the updated version of which public companies have been working to adopt over the past few years. “I’ve worked with the accounting firms and those working with the COSO framework, and I find three lines of...

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