Similarities and differences of the new and existing Three Lines Model

The efficient and effective organization and coordination of corporate governance activities is still one of the major challenges of modern corporate management. For many years, it was precisely the so-called Three Lines of Defense model that was used to structure governance functions.

However, as more and more open points of discussion regarding practical implementation have emerged over the past years, the Three-Lines model was published in 2020 as a fundamental update by the Institute of Internal Auditors. The new Three Lines Model offers a fresh perspective on an effective corporate governance.

In his newly published article, Prof. Marc Eulerich from the University Duisburg-Essen presents the new model and discusses the similarities and differences to the existing, original TLOD-model.

Read the whole article „The new Three Lines model for structuring corporate governance -A critical discussion of similarities and differences“ here.