In the Lines of Accountability Model, what is the role of the First Line? $*$

Individuals and Teams who provide strategic direction and set organizational goals and objectives

Individuals and Teams who oversee the implementation of policies and procedures across the organization

Individuals and Teams who own and man$\backslash$bar $($a$)$ ge performance, risk, and compliance associated with day$-$to$-$day operational activities

Individuals and Teams who conduct audits and assessments to ensure compliance with regulations