Three Lines of Defense

nounverified·updated Oct 7, 2026

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Most financial institutions follow a three-lines-of-defense model, which separates front line groups, which are generally accountable for business risks (the First Line), from other risk oversight and independent challenge groups (the Second Line) and assurance (the Third Line)

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Classifications

per-axis with provenance

Entity Type

Organizational Structure100%manual reviewI-079.framework_split

Ddorianclast reviewed —

Framework is split by kind (Dorian, 2026-10-07; cki DESIGN.md I-079)

Sensitivity

—60%llm-generatedllm:claude-haiku-4-5

?unassignedlast reviewed —

Information Class

—80%llm-generatedllm:claude-haiku-4-5

?unassignedlast reviewed —

Variants

3 surface forms

plural: Three Lines of Defenses
possessive: Three Lines of Defense's
pluralpossessive: Three Lines of Defenses'

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