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THE INTERNAL AUDIT IMPERATIVE: The Three Lines Model: Redefining Roles in Risk and Control
April 2, 2026by Dr Dawkins Brown
Who Is Responsible for What? One of the most persistent sources of governance dysfunction in Caribbean organisations — and indeed in organisations globally — is ambiguity about who is responsible for managing risk, who is responsible for overseeing risk management, and who is responsible for providing independent assurance that risk is being managed effectively. When...
