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The Institute of Internal Auditors North AmericaBreadcrumb SeparatorNewsBreadcrumb SeparatorNew Blog: When All Defenses Fail: Internal Audit Lessons From the HealthCare.gov Debacle
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Read Richard Chambers' Latest Blog
When All Defenses Fail: Internal Audit Lessons From the HealthCare.gov Debacle

In his blog, IIA President and CEO Richard Chambers, CIA, CGAP, CCSA, CRMA, shares his personal reflections and insights on the internal audit profession. Here's an excerpt from his latest post:

A lot has been said and written over the past couple of years about the Three Lines of Defense Model — a tool that is often used to illustrate the interrelationship and roles/responsibilities of the board, management, internal oversight functions, and internal audit in ensuring that risks are adequately assessed and effective controls are in place. The IIA published a position paper on the model earlier this year that outlines the roles and responsibilities of each player — with emphasis on internal audit.

Read the full Internal Auditor Online blog post from IIA President and CEO Richard Chambers.