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Three Lines of Accountability Paper
The GRC Institute launched a paper on the three lines of accountability on the first day of the GRC2021 Virtual Conference will be officially.
The first speaker, and chair of the committee that authored the paper, GRC Institute Director Annette Donselaar told attendees of the GRC2021 Conference said that the word ‘defence’ was dropped from the three lines because it puts undue focus on control failures rather than opportunities created through risk and compliance management.
She stressed that just leaving it as the three lines doesn’t really help because definitions matter and risk and alliance professionals spend a lot of time trying to get the words right.
In her presentation Donselaar broke the three lines of the accountability into the five critical; success factors:
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Role Clarity
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Accountability
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Independence
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Assurance
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Resources
The paper will be included in the GRC Institute training materials, there will be further discussion groups, there will be case studies and information sheets.
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