TY - JOUR U1 - Zeitschriftenartikel, wissenschaftlich - begutachtet (reviewed) A1 - Bantleon, Ulrich A1 - d'Arcy, Anne A1 - Eulerich, Marc A1 - Hucke, Anja A1 - Pedell, Burkhard A1 - Ratzinger-Sakel, Nicole V.S. T1 - Vom "Three Lines of Defense Model" zum "Three Lines Model" JF - Die Wirtschaftsprüfung KW - Three Lines Model KW - Corporate Governance Y1 - 2021 SN - 0340-9031 SS - 0340-9031 N1 - Veröffentlichung des Wissenschaftlichen Beirats des DIIR - Deutsches Institut für Interne Revision e.V. IS - 22 SP - 1383 EP - 1392 PB - IDW Verlag GmbH ER - TY - JOUR U1 - Zeitschriftenartikel, wissenschaftlich - begutachtet (reviewed) A1 - Bantleon, Ulrich A1 - d'Arcy, Anne A1 - Eulerich, Marc A1 - Hucke, Anja A1 - Pedell, Burkhard A1 - Ratzinger-Sakel, Nicole T1 - Coordination challenges in implementing the three lines of defense model JF - International Journal of Auditing N2 - The three lines of defense model (TLoD) aims to provide a simple and effective way to improve coordination and enhance communications on risk management and control by clarifying the essential roles and duties of different governance functions. Without effective coordination of these governance functions, work can be duplicated or key risks may be missed or misjudged. To address these challenges, professional standards recommend that the chief audit executive (CAE) coordinates activities with other internal and external governance stakeholders (assurance providers). We consider survey responses from 415 CAEs from Austria, Germany, and Switzerland to analyze determinants that help to implement the TLoD without any challenges and to explore the extent of (coordination) challenges between the internal audit function and the respective governance stakeholders. Our results show a great variance in the extent of coordination challenges dependent on different determinants and the respective governance stakeholder. KW - Three Lines of Defense KW - Risk Management KW - Corporate Governance KW - Internal Audit Y1 - 2021 UR - https://onlinelibrary.wiley.com/doi/10.1111/ijau.12201 SN - 1099-1123 (Print) SS - 1099-1123 (Print) SN - 1090-6738 (Online) SS - 1090-6738 (Online) U6 - https://doi.org/10.1111/ijau.12201 DO - https://doi.org/10.1111/ijau.12201 IS - Special Issue SP - 1 EP - 16 PB - Wiley ER -