Original Source: The IIA

This paper is a collaboration between the Committee of Sponsoring Organizations (COSO) and The Institute of Internal Auditors, Inc. The purpose of this paper is to help organizations enhance their overall governance structures by providing guidance on how to articulate and assign specific roles and responsibilities regarding internal control by relating the COSO Internal Control — Integrated Framework  to the Three Lines of Defense Model…

Contributors: Open Source
Categories: SIG U Resource, Whitepaper
SRC Type: Risk Management, Sourcing Management, Third Party Management