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Governance, Risk and Compliance and the Three Lines Model – new legal implications and organizational trends
The trend towards Aligned & Combined Assurance is aimed at increasingly by the second line function itself exercising process-independent controls next to internal audit or the implementation of "Governance Boards". The increased full delegation of second line tasks to departments with independent CMSs underline the trend towards the subsidiarity principle. These and other organizational trends will be discussed against the background of the FISG, STARUG and the revised DCGK.
The trend towards Aligned & Combined Assurance is aimed at increasingly by the second line function itself exercising process-independent controls next to internal audit or the implementation of "Governance Boards". The increased full delegation of second line tasks to departments with independent CMSs underline the trend towards the subsidiarity principle. These and other organizational trends will be discussed against the background of the FISG, STARUG and the revised DCGK.
