News | 20 January 2020

The second line of defence in internal audit

The second line of defence is defined as functions overseeing, or specialising in, compliance and risk management. Essentially, this is a monitoring and oversight...

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Second line of defence internal audit - Veritau

News | 19 January 2020

The first line of defence in internal audit

The Chartered Institute of Internal Auditors defines the first line of defence as "functions that own and manage risk". Ensuring that the first line of defence is functioning...

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First line of defence internal audit - Veritau

News | 18 January 2020

What are the three lines of defence?

As internal auditors, we can be guilty of using our own specialist terminology. To those outside the field can be seen as technical jargon. Over a series of short articles...

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Three lines of defence infographic - Veritau

News | 4 November 2019

Charity governance and trustees

On #TrusteesWeek, one of our senior auditors discusses the importance of charity governance and trustees. In running any council, school or business, good governance is extremely important to help the organisation…

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Image of boardroom - Charity governance and trustees