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Three Lines of Defense

nounid 5132·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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Entity Type

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

Sensitivity

60%llm-generatedllm:claude-haiku-4-5

Information Class

80%llm-generatedllm:claude-haiku-4-5

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

Framework definitions

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§1
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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