The Three Lines of Defense Model: A framework for risk management and internal control
No hay miniatura disponible
Fecha
Autores
Título de la revista
ISSN de la revista
Título del volumen
Editor
FAO ;
Resumen
Descripción
In FAO there are several different players exercising risk management and control functions. From the point of view of the efficiency and effectiveness in the use of Organizational resources, having too many, repetitive or overlapping controls can be as negative as having too few controls. his model addresses the need to effectively manage risks and controls with a cohesive and coordinated approach, in a manner that ensures the clear definition of roles and responsibilities.