Managing Information Within the Three Lines of Defense to Ensure Valid Audit Trails - Financial Sector - A Practical Organizational Framework

Wielstra, L.M. (2017) Managing Information Within the Three Lines of Defense to Ensure Valid Audit Trails - Financial Sector - A Practical Organizational Framework.

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Abstract:Most financial companies nowadays have structured their control mechanisms according to the three lines of defense framework of the Institute of Internal Auditors. This framework, although providing a solid basis for control mechanisms and roles, does not provide companies with the right information management theory to ensure the third line of defense, or audit department, has all the needed data with the right quality to construct complete audit trails of business processes. This poses an increasing treat to financial companies. Therefore this research focuses on designing an organizational framework, based on the three lines of defense that improves information management within the three lines of defense to support internal audit operations. Concretely the following question is answered in this thesis: What is the appropriate framework for financial companies to govern information management within the three lines of defense to ensure complete audit trails in the third line of defense?
Item Type:Essay (Master)
Clients:
Ernst & Young LLP, Amsterdam, The Netherlands
Faculty:EEMCS: Electrical Engineering, Mathematics and Computer Science
Subject:58 process technology
Programme:Business Information Technology MSc (60025)
Link to this item:http://purl.utwente.nl/essays/72493
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