The IIA's Three Lines Model (2020)

The IIA's Three Lines Model (2020)

The IIA's Three Lines Model (2020) — 38% of in-scope requirements covered.

6 requirements · 6 in scope (3 designed · 3 advisory). The 38% is weighted over the in-scope base.

Source: The Institute of Internal Auditors — The IIA's Three Lines Model (2020 update of the Three Lines of Defence). KYE Protocol™ maps each of the six principles to the authority, evidence and assurance primitives that make AI-agent actions governable across the first line (operational management), second line (risk and compliance), and third line (internal audit). KYE™ supplies the runtime authority + evidence layer the model assumes; it does not replace any line's people or mandate. · License: IIA — model text is copyrighted; KYE™ registry paraphrases each principle's intent and cites the principle number for mapping purposes only.

By category

CategoryReqsEnforcedDesignedAdvisoryDeferredCoverage
Governance 2 0 1 1 0 38%
Roles 2 0 1 1 0 38%
Assurance and value 2 0 1 1 0 38%

Every requirement → the KYE™ artefact that enforces it

IDTitleStatusKYE™ enforcement
three-lines.principle-1 Principle 1 — Governance: accountability, assurance and structures designed constitution_refs: constitution/12-PURPOSE-PERMISSION.md, constitution/36-GOVERNEDUI.md
three-lines.principle-2 Principle 2 — Governing body roles: oversight with integrity and transparency advisory constitution_refs: constitution/13-RESILIENCE-LOOP.md
audit_events: kye.evidence.pack.v1
three-lines.principle-3 Principle 3 — First and second line roles: operational authority and risk/compliance advisory constitution_refs: constitution/12-PURPOSE-PERMISSION.md
audit_events: kye.evidence.decision_map.v1
three-lines.principle-4 Principle 4 — Third line role: independent and objective assurance designed constitution_refs: constitution/21-DELEGATED-AUDITABILITY.md
three-lines.principle-5 Principle 5 — Third line independence: verifiable without dependence on the first/second line advisory constitution_refs: constitution/13-RESILIENCE-LOOP.md
audit_events: kye.replay.proof.v1
three-lines.principle-6 Principle 6 — Creating and protecting value: aligned, coordinated assurance designed constitution_refs: constitution/13-RESILIENCE-LOOP.md, constitution/12-PURPOSE-PERMISSION.md