Map the following terms to their location in the three lines of defense model shown in the accompanying figure. The IIA's Three Lines Model KEY: Term A Accountability to stakeholders for organizational oversight Governing body roles: Integrity, leadership, and transparency B Actions (including managing risk) to achieve organizational objectives C Accountability, reporting Second line of defense Board of directors D Delegation, direction, resources, oversight Location O E Independent assurance F Allignment, communication coordination, collaboration

Map the following terms to their location in the three lines of defense model shown in the accompanying figure. The IIA's Three Lines Model Term Location Second line of defense Board of directors Managing risk External audit Regulators Support on risk-related matters Third line of defense Internal audit Risk management and compliance First line of defense Management First line of defense Management Independent advice