The IIA's Three Lines Model (2020)

The IIA's Three Lines Model (2020)

The IIA's Three Lines Model (2020) — 38% covered.

6 requirements · 0 enforced · 3 designed · 3 advisory · 0 deferred.

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