Main challenges in the implementation of the model of the three lines of defense in companies

Risk is an element inherent to the activities of companies, they seek to manage it properly through the use of different models. One of these is the Three Lines of Defense model. The purpose of the research is to identify the main management challenges involved in implementing the Three Lines of Def...

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Autores principales: Palma Yáñez, Ingrid Jacqueline, Robles Donoso, Francisca Ignacia, Valenzuela Fuentes, Karen Ivette, Ayala Avilés, Yasna
Formato: Artículo publishedVersion Articles Text Artículos de Investigación Texto
Lenguaje:Español
Publicado: FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES 2023
Materias:
Control de gestión
riesgos
control interno
auditoría interna
Management control
risks
internal control
internal audit
Acceso en línea:https://ojs.economicas.uba.ar/Contyaudit/article/view/2787
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=2787_oai
Aporte de:
Repositorio Digital de la Universidad de Buenos Aires (UBA) de Universidad de Buenos Aires
id I28-R145-2787_oai
record_format dspace
spelling I28-R145-2787_oai2025-02-11 Palma Yáñez, Ingrid Jacqueline Robles Donoso, Francisca Ignacia Valenzuela Fuentes, Karen Ivette Ayala Avilés, Yasna 2023-09-10 Risk is an element inherent to the activities of companies, they seek to manage it properly through the use of different models. One of these is the Three Lines of Defense model. The purpose of the research is to identify the main management challenges involved in implementing the Three Lines of Defense model. The study is based on the review of secondary sources including scientific articles. The results show that for the model to function optimally, organizations are required to be able to identify their risks and have a defined structure that facilitates their implementation. El riesgo es un elemento inherente a las actividades de las empresas, estas buscan gestionarlo de forma adecuada mediante la utilización de diferentes modelos. Uno de estos es el modelo de las Tres Líneas de Defensa. La investigación tiene como finalidad identificar los principales desafíos a nivel de gestión que conlleva implementar el modelo de las Tres Líneas de Defensa. El estudio se basa en la revisión de fuentes secundarias con inclusión artículos científicos. Los resultados muestran que para un óptimo funcionamiento del modelo se requiere que las organizaciones puedan identificar sus riesgos y posean una estructura definida que facilite su implementación. application/pdf text/html https://ojs.economicas.uba.ar/Contyaudit/article/view/2787 10.56503/Contabilidad_y_Auditoria/Nro.58(29)/2787 spa FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES https://ojs.economicas.uba.ar/Contyaudit/article/view/2787/3540 https://ojs.economicas.uba.ar/Contyaudit/article/view/2787/3785 Derechos de autor 2023 Contabilidad y Auditoría Contabilidad y Auditoría; Núm. 58 (29): CONTABILIDAD Y AUDITORÍA Julio - Diciembre 2023; 15-38 1852-446X 1515-2340 Control de gestión riesgos control interno auditoría interna Management control risks internal control internal audit Main challenges in the implementation of the model of the three lines of defense in companies Principales desafíos en la implementación del modelo de las tres líneas de defensa en las empresas info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Articles Text Artículos de Investigación Texto https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=2787_oai
institution Universidad de Buenos Aires
institution_str I-28
repository_str R-145
collection Repositorio Digital de la Universidad de Buenos Aires (UBA)
language Español
orig_language_str_mv spa
topic Control de gestión
riesgos
control interno
auditoría interna
Management control
risks
internal control
internal audit
spellingShingle Control de gestión
riesgos
control interno
auditoría interna
Management control
risks
internal control
internal audit
Palma Yáñez, Ingrid Jacqueline
Robles Donoso, Francisca Ignacia
Valenzuela Fuentes, Karen Ivette
Ayala Avilés, Yasna
Main challenges in the implementation of the model of the three lines of defense in companies
topic_facet Control de gestión
riesgos
control interno
auditoría interna
Management control
risks
internal control
internal audit
description Risk is an element inherent to the activities of companies, they seek to manage it properly through the use of different models. One of these is the Three Lines of Defense model. The purpose of the research is to identify the main management challenges involved in implementing the Three Lines of Defense model. The study is based on the review of secondary sources including scientific articles. The results show that for the model to function optimally, organizations are required to be able to identify their risks and have a defined structure that facilitates their implementation.
format Artículo
publishedVersion
Articles
Text
Artículos de Investigación
Texto
author Palma Yáñez, Ingrid Jacqueline
Robles Donoso, Francisca Ignacia
Valenzuela Fuentes, Karen Ivette
Ayala Avilés, Yasna
author_facet Palma Yáñez, Ingrid Jacqueline
Robles Donoso, Francisca Ignacia
Valenzuela Fuentes, Karen Ivette
Ayala Avilés, Yasna
author_sort Palma Yáñez, Ingrid Jacqueline
title Main challenges in the implementation of the model of the three lines of defense in companies
title_short Main challenges in the implementation of the model of the three lines of defense in companies
title_full Main challenges in the implementation of the model of the three lines of defense in companies
title_fullStr Main challenges in the implementation of the model of the three lines of defense in companies
title_full_unstemmed Main challenges in the implementation of the model of the three lines of defense in companies
title_sort main challenges in the implementation of the model of the three lines of defense in companies
publisher FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
publishDate 2023
url https://ojs.economicas.uba.ar/Contyaudit/article/view/2787
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=2787_oai
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