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Effective Governance and the Three Lines of Defense

Jose Tabuena | December 16, 2014

Some pundits would say that battles have steadily been brewing between the risk and control assurance functions. Should compliance report to legal, or be separate? Should compliance and internal audit be combined? Should audit take on risk management, or vice-versa? These are some of the simmering debates on how best to structure governance-related functions at a large enterprise.

Lately I’ve been getting inquiries about the value of combining risk and control functions. While efficiencies can be gained, organizations should heed whether integrating these areas can impair the ability of...

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