Centro de Documentación de Fundación MAPFRE - The 3 lines of defense for risk management

MAP20160022506

The 3 lines of defense for risk management / Patrick Potter, Marshall Toburen

Sumario: 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?

En: Risk Management Magazine. - New York : Risk and Insurance Management Society, 1982- = ISSN 0035-5593. - 28/06/2016 Volumen 63 Número 5 - junio 2016 , p. 16-17

1. Gerencia de riesgos . 2. Evaluación de riesgos . 3. Auditoría de gestión . 4. Modelos de gestión . I. Toburen, Marshall . II. Título.