Alors que le Modèle des Trois Lignes continue de susciter de vifs débats au sein de la communauté GRC quant à sa pertinence et son applicabilité, ses détracteurs ont récemment gagné en influence — notamment à la suite de l’annonce faite par le PDG de l’Institute of Internal Auditors (IIA)…

The Three Lines Model, tweaked to reflect reigning concerns, and responsibilities for risk oversight, ownership, control and assurance.

The article explores the origins and evolution of the term "governance" from its Latin roots to modern definitions. It examines historical contexts and provides insights from various established frameworks, highlighting key themes such as leadership, performance, and accountability in governance practices across different sectors and times, illustrating its ongoing significance.