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The Institute of Internal Auditors North AmericaBreadcrumb SeparatorNewsBreadcrumb SeparatorNew Second Line of Defense Guidance Released

​New Second Line of Defense Guidance Released

The IIA’s newest supplemental Practice Guide: Internal Audit and the Second Line of Defense, offers guidance to audit practitioners and CAEs when they become responsible for second line of defense activities within their organization. This new guide includes both practical safeguards for maintaining independence and objectivity, while also providing ways to effectively transition the responsibility to other operational functions. Access now.