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The Institute of Internal Auditors (IIA) Updated Their Three Lines

Question 20

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The Institute of Internal Auditors (IIA) updated their three lines of defense model in 2020 to reflect the need for aligned assurance from various areas of a company.
The Institute of Internal Auditors (IIA)  updated their three lines of defense model in 2020 to reflect the need for aligned assurance from various areas of a company.   What does D represent in the IIA's Three Lines Model? A)  Governing Body B)  Management C)  Internal Audit D)  External Assurance Providers What does D represent in the IIA's Three Lines Model?


A) Governing Body
B) Management
C) Internal Audit
D) External Assurance Providers

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