{"en":[{"title":"Part 1 Internal Audit","labels":[{"title":"Section 1: Overview of the 3LOD model","detail":"→ 3 LOD concepts
→ The different lines – roles and responsibilities
→ Why do we need a 3LOD model?
→ Scenarios, role play and group activities"},{"title":"Section 2: The Governing Body","detail":"→ Responsibilities and key relations
→ What are they looking for?
→ How to promote the model “buy in”
→ Assessment tool"},{"title":"Section 3: The First Line","detail":"

→ Defining roles and responsibilities
→ Best practices
→ Assessment scale
Internal Audit

"},{"title":"Section 4: The Second Line","detail":"→ Defining roles and responsibilities
→ Who are the actors of the second line
→ Assessment scale
Exercise: Assessing the organizational governance coverage"}]},{"title":"Part 2","labels":[{"title":"Section 5: External Assurance Providers","detail":"→ Roles and responsibilities
→ Who are the actors?
• External auditors
• Regulators
• Other players
→ Assessment scale
Exercise: Assessing the organizational governance coverage (continued)"},{"title":"Section 6: Internal Audit","detail":"→ Role of the Audit Committee in the model
→ Role for internal audit depending on the second line maturity assessment
→ Maintaining independence and objectivity while being a trusted partner
→ Using the model for:
• Annual planning
• During the engagements
• After the engagements
→ Are you optimized? … from “assurance gap” to “audit fatigue”
→ Other 3LOD best practices
→ Are you ready for “Combined Assurance”?
Exercise: Identify opportunities for internal audit to optimize the model"},{"title":"Section 7: Making Recommendations","detail":"→ Assessment scales and their impacts
→ What to report and when
→ Considerations for small audit shops"}]}],"ar":[{"title":"Part 1","labels":[{"title":"Section 1: Overview of the 3LOD model","detail":"→ 3 LOD concepts
→ The different lines – roles and responsibilities
→ Why do we need a 3LOD model?
→ Scenarios, role play and group activities"},{"title":"Section 2: The Governing Body","detail":"→ Responsibilities and key relations
→ What are they looking for?
→ How to promote the model “buy in”
→ Assessment tool"},{"title":"Section 3: The First Line","detail":"→ Defining roles and responsibilities
→ Best practices
→ Assessment scale"},{"title":"Section 4: The Second Line","detail":"→ Defining roles and responsibilities
→ Who are the actors of the second line
→ Assessment scale
Exercise: Assessing the organizational governance coverage"}]},{"title":"Part 2","labels":[{"title":"Section 5: External Assurance Providers","detail":"→ Roles and responsibilities
→ Who are the actors?
• External auditors
• Regulators
• Other players
→ Assessment scale
Exercise: Assessing the organizational governance coverage (continued)"},{"title":"Section 6: Internal Audit","detail":"→ Role of the Audit Committee in the model
→ Role for internal audit depending on the second line maturity assessment
→ Maintaining independence and objectivity while being a trusted partner
→ Using the model for:
• Annual planning
• During the engagements
• After the engagements
→ Are you optimized? … from “assurance gap” to “audit fatigue”
→ Other 3LOD best practices
→ Are you ready for “Combined Assurance”?
Exercise: Identify opportunities for internal audit to optimize the model"},{"title":"Section 7: Making Recommendations","detail":"→ Assessment scales and their impacts
→ What to report and when
→ Considerations for small audit shops"}]}]}

Provider	Leoron Institute
Duration	-
Accredited by	Test Auditor

1. Optimizing the Three Lines of Model for Internal Audit