What is a risk to the company Apple and how can each of the three lines of defense be used to identify each risk?

GOVERNING BODY Accountability to stakeholders for organizational oversight Governing body roles: integrity, leadership, and transparency MANAGEMENT INTERNAL AUDIT EXTERNAL ASSURANCE PROVIDERS Actions (including managing risk) to Independent assurance achieve organizational objectives First line roles: Second line roles: Third line roles: Provision of Expertise, support, Independent and products/services monitoring and objective assurance to clients; challenge on and advice on all managing risk risk-related matters matters related to the achievement of objectives