Internal control: 2nd line of defense (CP2)

2/6/26

min read

Pierre Sorel

A new perspective on second-line controls.

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🛡 How to improve risk management?

🤝 Link Controls to each Risk to ensure that the control strategy is properly followed throughout your company.

🤩 Using software to conduct your controls allows you to:
1. Simplify the connection between Controls and Risks
2. Track interactive action plans
3. Enable continuous improvement of controls

🧠 With an integrated approach, your network goes further!

🔍 Are you looking for a collaborative GRC tool for: Risk Management, Incidents, Permanent Control, Audit, Compliance, Insurance, Prevention?

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Resources

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The real action happens between the lines: Three Lines Model, 2026 update

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Three Lines Model: what the 2026 version changes

In July 2026, the IIA released the second update to its Three Lines Model. Coordination, assurance fatigue, assurance mapping: what’s changing, and why the real action happens between the lines.

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Link between risk and control (3 lines of defense)

To facilitate interactivity between Risk and Control, each control can be digitized, allowing stakeholders to perform them online.

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