THE ROLE OF INTERNAL AUDIT IN STRENGTHENING CORPORATE GOVERNANCE THROUGH THE THREE LINES OF DEFENSE MODE
DOI:
https://doi.org/10.65164/5vfb0h74Keywords:
Internal audit, corporate governance, Three Lines of Defense model, internal control, risk management, audit committee, assurance, transparency, IIA standards, COSO.Abstract
This research explores the role of internal audit in strengthening corporate
governance through the application of the Three Lines of Defense (3LoD) model. The study analyzes
how internal audit contributes to enhancing the efficiency of risk management, improving internal
control systems, and ensuring transparency and accountability within organizations. By examining
international practices, IIA standards, the COSO framework, and empirical research, the paper
demonstrates that internal audit, as the third line of defense, plays a vital role in reinforcing corporate
governance mechanisms. The research concludes with recommendations for improving the
effectiveness of internal audit functions, integrating the 3LoD model, and aligning governance
systems with global best practices.
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