Three Lines of Defense

nounverified·updated May 18, 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

Framework85%llm-generatedllm:claude-haiku-4-5

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Sensitivity

—60%llm-generatedllm:claude-haiku-4-5

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Information Class

—80%llm-generatedllm:claude-haiku-4-5

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Variants

3 surface forms

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

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