نموذج الخطوط الثلاثة نموذج حوكمة يوزّع مسؤوليات إدارة المخاطر على ثلاثة خطوط.
The three lines model (updated by the IIA in 2020) clarifies who does what in risk and control: the first line owns and manages risk, the second line oversees and advises, and the third line (internal audit) provides independent assurance.
It underpins accountability in enterprise risk management, giving every risk a risk owner in the first line while assurance stays independent.
Rukn ERM puts three lines model to work in a live, mobile, bilingual risk program — aligned to COSO ERM 2017.
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