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Governance That Works : Building the Three Lines Model That Boards Actually Trust
February 20, 2026by Dr Dawkins Brown
The Model Everyone Cites and Nobody Implements Ask any governance professional about the three lines model and you will receive a confident explanation: the first line owns and manages risk, the second line provides oversight and expertise, and the third line delivers independent assurance. The model is elegant, logical, and universally endorsed. It appears in...
