Quotation Bantleon, Ulrich, d'Arcy, Anne, Eulerich, Marc, Hucke, Anja, Pedell, Burkhard, Ratzinger-Sakel, Nicole V.S. 2021. Coordination challenges in implementing the three lines of defense model. International Journal of Auditing. 25 (1), 59-74.




The three lines of defense model (TLoD) aims to provide a simple and effective way to improve coordination and enhance communications on risk management and control by clarifying the essential roles and duties of different governance functions. Without effective coordination of these governance functions, work can be duplicated or key risks may be missed or misjudged. To address these challenges, professional standards recommend that the chief audit executive (CAE) coordinates activities with other internal and external governance stakeholders (assurance providers). We consider survey responses from 415 CAEs from Austria, Germany, and Switzerland to analyze determinants that help to implement the TLoD without any challenges and to explore the extent of (coordination) challenges between the internal audit function and the respective governance stakeholders. Our results show a great variance in the extent of coordination challenges dependent on different determinants and the respective governance stakeholder.


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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal International Journal of Auditing
Citation Index SSCI
WU-Journal-Rating new FIN-A, STRAT-B, WH-B
Language English
Title Coordination challenges in implementing the three lines of defense model
Volume 25
Number 1
Year 2021
Page from 59
Page to 74
URL https://onlinelibrary.wiley.com/doi/10.1111/ijau.12201
DOI https://doi.org/10.1111/ijau.12201
Open Access Y
Open Access Link https://onlinelibrary.wiley.com/doi/10.1111/ijau.12201


d'Arcy, Anne (Details)
Bantleon, Ulrich (Offenburg University of Applied Sciences,Offenburg, Germany)
Eulerich, Marc (University Duisburg-Essen, Duisburg, Germany)
Hucke, Anja (University of Rostock, Rostock, Germany)
Pedell, Burkhard (University of Stuttgart, Stuttgart, Germany)
Ratzinger-Sakel, Nicole V.S. (University of Hamburg, Hamburg, Germany)
Institute for Corporate Governance IN (Details)
Research areas (Ă–STAT Classification 'Statistik Austria')
5327 Accounting (Details)
5333 Business management (Details)
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