Third line of defense

It corresponds to independent evaluation through activities carried out by the internal audit function (Internal Audit Management).


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Its objective is to independently and objectively evaluate that the system operates properly, sufficiently, and effectively. In the GEB, this third line serves as a mechanism for evaluating the first two lines and is a fundamental aspect for articulating the different control aspects that feed into executive and managerial decision-making processes; providing the corporate governance bodies of the GEB and senior management with independent assurance.

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