We support organisations in designing and embedding an effective Three Lines Model that clearly defines roles and responsibilities across the business, risk, and audit functions. Our work combines governance design, policy, and role clarification, operating model alignment, and effectiveness reviews, ensuring the model works in practice and provides clear oversight rather than formal separation on paper.
We help organisations clearly define roles, responsibilities, and decision rights across the first, second, and third line. We analyse how accountability works in practice - not just on paper - and redesign governance structures, escalation paths, and reporting lines to support effective oversight and board-level assurance.
Outcome: clear ownership, aligned mandates, and a governance model that meets supervisory and IIA expectations.
We support risk, compliance, and control functions in maintaining formal independence while staying meaningfully connected to the business. This includes designing challenge mechanisms, updating charters, and setting up governance forums that enable constructive dialogue rather than defensive control cycles.
Outcome: second-line functions that are credible, influential, and operationally relevant.
A Three Lines Model only works if people understand their role within it. We design targeted workshops and interventions for each line, focused on ownership, challenge, and assurance in practice — using real-life scenarios rather than theoretical models.
Outcome: improved collaboration, better challenge quality, and fewer gaps caused by misunderstanding or role ambiguity.
We conduct independent reviews of existing Three Lines Models to assess effectiveness against regulatory expectations and industry practice. Our reviews identify overlaps, gaps, and blind spots, supported by benchmarking and practical recommendations.
Outcome: a clear view on what works, what doesn’t, and what to fix first — ready for regulators, auditors, and boards.
Our network of experienced consultants blends internal audits, risk, and governance expertise from leading financial institutions, corporates, and (semi-)public bodies.
We have supported start-ups in establishing their first governance structures, as well as mature organisations recalibrating independence and cooperation between the lines.
