CGOV.10:11 - SoTA-Echoing

Sections IV.C–D of the G20/OECD Principles distinguish the financial-statement audit opinion, management responsibility and auditor independence.

The IIA’s Three Lines Model, 2026 develops coordination among management, specialist and internal-audit contributions while preserving independence. This method uses that differentiation to connect a scoped conclusion to its corporate recipient. Coordinate these contributions while preserving the independence required for the engagement.

Advice, existing operational findings and independent assurance can make complementary contributions. Their use depends on the actual question and applicable requirements. Changes to engagement standards, provider relationships or the subject’s conditions reopen the affected reliance.