The Role of the Three Lines Model in Enhancing Internal Audit Quality

This study aims to analyze the role of the Three Lines Model, developed by the Institute of Internal Auditors (IIA), in enhancing the quality of internal auditing. The model is founded on the clear distribution of responsibilities among three main entities: executive management, risk management and compliance functions, and the internal audit department. This structure is designed to ensure effective governance and the achievement of strategic objectives. The research employs a mixed-method approach, combining qualitative and quantitative methods, including a comprehensive literature review, case study analysis, and surveys conducted with auditing practitioners. The findings reveal that the model enhances transparency, reduces conflicts of interest, and increases audit efficiency. However, its implementation faces challenges such as role ambiguity and insufficient resources. To address these issues, the study proposes practical recommendations for activating the model, including clearly documenting roles and responsibilities and utilizing technological tools to support its application.