Working on the Balance Between Hard and Soft Controls

The Three Lines of Defense model from The Global Institute of Internal Auditors was updated in July 2020.

The functions are not only intended to protect the value of the organization, but also to increase it. As a result, we no longer talk about ‘lines of defense’ or ‘lines of defence’.

The goals of the organization are central to all functions. The functions are not silos, but coordinate and work together; each from his own role. The design of the model must be geared to the risks and specific situation of the organization.

The 3LM establishes a stronger link with the objectives of the organization.

This group is ultimately responsible for the choices made and the risks taken in daily practice .

You want to optimally support the people who are responsible for the most important activities and processes in an organization. GRC information is relevant, but often only if you have to. How do you make it easier for them? How is risk management going to live for them? Do they know within which frameworks they have to operate? And how do you effectively conduct a Privacy Impact Assessment without immediately bombarding all teams with a questionnaire of more than 100 questions?

Key words are: Accountability and reporting.

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This group develops the systems for a good process of risk management and control , always supporting the ‘business’.

The risk manager, controller, auditor, compliance or security officer (CISO) wants a clear register of risks, controls, compliance sets and, for example, related incidents. NARIS GRC helps the GRC Professional with insight, completeness. Whether you work on the basis of a Risk Control Framework or only do control testing, want to do internal and external audits, or want to comply with a standard. With our knowledge and the flexibility of NARIS GRC you can steer with guts.

Keywords are: Delegation, direction, resources, supervision

This group provides assurance to top leadership (assurance) on the quality of direction and control in certain areas within the organization.

Supervisors, Boards of Directors/Supervision/Commissioners, external auditors or accountants, as an internal auditor you want to report in an effective and relevant way. NARIS GRC can help you with those reports; whether it concerns assurance of audits or controls, risks at chain partners or objectives of the organization itself. From detail to dashboard, internally or externally; look back to steer forward. Fueled by useful GRC information so that the right assurance can be given.

Keywords are: Alignment, communication, coordination, cooperation