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Three Lines Model

Three Lines Model https://oag.parliament.nz/good-practice/audit-committees/gfx/three-lines-model.jpg/view https://oag.parliament.nz/good-practice/audit-committees/gfx/three-lines-model.jpg/@@download/image/three-lines-model.jpg

Three Lines Model

Good practice

Principles behind good practice
Audit and Risk Committees
Conflicts of interest
Discouraging fraud
Good governance
Integrity and how to support it
Performance reporting
Procurement
Sensitive expenditure
Severance payments

Other resources

Institute of Directors' website

National Audit Office (UK): Round-up for audit committees

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