Gartner Research

The State of Risk Governance and the 3 Lines of Defense

Published: 22 February 2021

ID: G00744350

Analyst(s): Enterprise Risk Management Research Team


Risk management models such as the 3LOD often underdeliver, especially in coordinating risk, clarifying risk ownership and gaining holistic risk perspectives. Heads of ERM can benefit from this benchmarking data on key aspects of risk management and data on the limitations of the 3LOD model.

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