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.

中文翻译：

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实施三道防线模型的协调挑战

三道防线模型（TLoD）旨在通过阐明不同治理职能的基本作用和职责，提供一种简单有效的方法，以改善风险管理和控制之间的协调并加强沟通。没有这些治理职能的有效协调，工作可能会重复，或者可能遗漏或误判关键风险。为了应对这些挑战，专业标准建议首席审计执行官（CAE）与其他内部和外部治理利益相关者（保证提供者）协调活动。我们考虑了来自奥地利，德国，瑞士和瑞士分析有助于在没有任何挑战的情况下实施TLoD的决定因素，并探讨内部审计职能与各个治理利益相关方之间（协调）挑战的程度。我们的结果表明，取决于不同决定因素和各自治理利益相关者的协调挑战程度存在很大差异。