value. A3. (LO 3) Map the following numbered terms to their locations in the three lines of defense model shown in the figure on the next page. A letter in the model may be used for more than one numbered term. 1. Second line of defense 2. Board of directors 3. Managing risk 4. External audit 5. Regulators 6. Support on risk-related matters 7. Third line of defense 8. Internal audit 9. Risk management and compliance 10. First line of defense 11. Management 12. Independent advice Mad

1 Sictood liop of detemar 2. noarif of directon 3. Minabenghel c. fiternalauta 5 ilscrubars 6.5upport eenua roted mation 7. Thind lise ef deflesest ilintarnat andit Q Rik manacrement and coovhtance 10. Hint line ef delense 11. Manabeonerst 12. Indeprodent almet The IIA's Three Lines Model