The 3 lines of defense for risk management

<?xml version="1.0" encoding="UTF-8"?><modsCollection xmlns="http://www.loc.gov/mods/v3" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-8.xsd">
<mods version="3.8">
<titleInfo>
<nonSort xml:space="preserve">The  </nonSort>
<title>3 lines of defense for risk management</title>
</titleInfo>
<name type="personal" usage="primary" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20160009088">
<namePart>Potter, Patrick</namePart>
<nameIdentifier>MAPA20160009088</nameIdentifier>
</name>
<name type="personal" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20160009095">
<namePart>Toburen, Marshall</namePart>
<nameIdentifier>MAPA20160009095</nameIdentifier>
</name>
<typeOfResource>text</typeOfResource>
<genre authority="marcgt">periodical</genre>
<originInfo>
<place>
<placeTerm type="code" authority="marccountry">esp</placeTerm>
</place>
<dateIssued encoding="marc">2016</dateIssued>
<issuance>serial</issuance>
</originInfo>
<language>
<languageTerm type="code" authority="iso639-2b">spa</languageTerm>
</language>
<physicalDescription>
<form authority="marcform">print</form>
</physicalDescription>
<abstract displayLabel="Summary">For years, risk in many organizations was managed on an ad-hoc basis by tenured leaders relying on their own experience, such as the CEO and any credit, market, legal and fraud experts on hand. Internal audit functions existed to identify necessary internal controls and make sure there were no gaping holes. Typically, internal audit was the only part of an organization performing regular risk assessments, and when something went wrong, management would cry, Where were the auditors?</abstract>
<note type="statement of responsibility">Patrick Potter, Marshall Toburen</note>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080591182">
<topic>Gerencia de riesgos</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080601522">
<topic>Evaluación de riesgos</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080594886">
<topic>Auditoría de gestión</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080586461">
<topic>Modelos de gestión</topic>
</subject>
<classification authority="">7</classification>
<relatedItem type="host">
<titleInfo>
<title>Risk Management Magazine</title>
</titleInfo>
<originInfo>
<publisher>New York : Risk and Insurance Management Society, 1982-</publisher>
</originInfo>
<identifier type="issn">0035-5593</identifier>
<identifier type="local">MAP20077000291</identifier>
<part>
<text>28/06/2016 Volumen 63 Número 5 - junio 2016 , p. 16-17</text>
</part>
</relatedItem>
<recordInfo>
<recordContentSource authority="marcorg">MAP</recordContentSource>
<recordCreationDate encoding="marc">160718</recordCreationDate>
<recordChangeDate encoding="iso8601">20160722153343.0</recordChangeDate>
<recordIdentifier source="MAP">MAP20160022506</recordIdentifier>
<languageOfCataloging>
<languageTerm type="code" authority="iso639-2b">spa</languageTerm>
</languageOfCataloging>
</recordInfo>
</mods>
</modsCollection>