The buzz: Three’s a charm. The Three Lines of Defense (TLoD) is becoming a globally recognized framework, where Corporate Risk, Compliance and other groups set standards and practices for managing risk and Internal Audit provides assurance. In research commissioned by SAP from Forrester, ~45% of 200+ respondents had implemented or were implementing TLoD, but some executives had significant ongoing concerns. Is implementation only at the fringes of the business? Is deep, rigorous implementation missing? The experts speak. Mark Salamasick, University of Texas System: “Sometimes if you want to
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