30.06.2026.
Scientific article
APPLICATION OF THE THREE LINES OF DEFENSE MODEL IN INTERNAL AUDIT IN BIH
The Three Lines of Defense Model represents one of the most important contemporary frameworks for risk management, internal controls and corporate governance. Developed by the Institute of Internal Auditors (IIA), the model was first formalized in 2013 and then significantly improved in 2020 to respond to the growing complexity of the business envi...
By Božo Vukoja, Antonio Vukoja, Matea Antonela Vukoja