Description:
CPE Hour: 1
Synopsis
Emerging risks are increasingly interconnected, fast-moving and difficult to contain within traditional organisational boundaries. Cybersecurity remains the highest-ranked global risk and internal audit priority, with AI and digital disruption close behind, while geopolitical uncertainty, resilience, third-party dependencies and regulatory change add further complexity. What these risks share is not their subject matter but their structure: they cut across functions, combine multiple sources of expertise and evolve faster than any single assurance provider can assess them alone. Yet the Three Lines Model is still commonly read as a diagram of separation, designed for risks that were more linear, contained and clearly owned.
The result is a familiar paradox. An organisation can have capable risk specialists, strong second-line functions, a well-resourced internal audit function and a full calendar of reviews, and still leave the board with many reports but no reliable view of the risk itself. Risk registers do not reconcile, rating scales are incompatible, assessment cadences range from continuous monitoring to annual review, and several providers may examine the same visible controls while the interfaces, dependencies and emerging exposures between them remain unexamined. More assurance activity simply generates more fragments. In practice, the problem is rarely the absence of expertise; it is the absence of an architecture that connects expertise without blurring accountability. Independence, meanwhile, is too often interpreted as a reason for organisational distance rather than as a standard of professional judgement.
This session argues that the lines remain necessary but are no longer sufficient, and offers a way forward that does not require abandoning the Three Lines Model. Lines without links produce fragmentation; links without lines produce ambiguity. Vertical accountability therefore needs to be crossed by horizontal links of knowledge. Each link requires its own safeguard, because management must retain ownership of the risk and the response, while internal audit must retain its objective judgement and accountability for its conclusions. Integration here means disciplined connection, never role blending.
Participants will also take away a more useful test of objectivity than physical distance, built around documented advisory terms, named decision-makers, appropriate safeguards and transparency with the board, together with a realistic four-stage path from parallel work to adaptive integrated assurance. Maturity will differ by risk within the same organisation: highly interconnected and rapidly evolving risks may require deeper integration than stable, well-understood exposures. Reaching the highest stage everywhere is therefore neither necessary nor desirable. The objective is not maximum integration, but the right degree of connection for the risk.
Speaker
Dr. Matej Drascek
President
IIA Slovenia
Dr Matej Drascek is an international speaker and author specialising in internal audit and ethics. His recent book, 'Ethical Decision-Making in Management,' has been published by Routledge, New York. He has served as a lecturer for various universities and faculties. He has contributed numerous professional and scientific articles on topics such as internal audit, business ethics, and strategic management.
Dr Drascek is a sought-after speaker at both domestic and international conferences, where he shares new tools and insights in internal audit, strategic risks and business ethics. His contributions have been recognised, including receiving The IIA’s John B. Thurston Award for the best article about business ethics.
Currently, he serves as the President of IIA–Slovenia. Holding a PhD. in Business Ethics from the University of Ljubljana, Slovenia, Dr. Drascek holds certifications, including CIA, CRMA, CFSA, CFE, CC, and CSF-X.
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