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Practice Guide: Internal Audit and the Second Line of Defense
Recommended Guidance

Practice Guide: Internal Audit and the Second Line of DefenseEnsuring Independence and Objectivity

Many organizations are restructuring responsibilities, ensuring governance and monitoring functions collaborate more closely to avoid duplication. With this change comes an additional weight for the chief audit executive; they may be asked to assume responsibilities for risk management, compliance, and other governance functions. Navigating through this process can be challenging; as a result, this guidance was developed to assist practitioners in making effective decisions regarding roles and responsibilities to assume related governance of risk management and controls.

Internal Audit and the Second Line of Defense offers guidance and recommendations for audit practitioners, especially chief audit executives, to ensure independence and objectivity are not compromised in situations where internal audit may be responsible for second line of defense activities.

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Non-members may purchase this Practice Guide from the IIA Bookstore.


An updated edition of the International Professional Practices Framework (IPPF) guide, more commonly known as the Red Book, is now available for pre-order. Visit the IIA Bookstore for more information.