مجلة البشائر الاقتصادية
Volume 12, Numéro 1, Pages 660-675
2026-06-05
The Three Lines Model In The Face Of Emerging Risks: Critical Analysis And Perspectives For Adaptation In Emerging Economies
Authors : Douas Lynda .
Abstract
In an environment marked by increasingly complex organizational risks and rapidly evolving institutional frameworks, the Three Lines of Defense model, reformulated by the Institute of Internal Auditors (IIA, 2020) as the Three Lines Model (TLM), is undergoing analytical renewal. This conceptual-comparative study examines the structural limitations of the model and identifies avenues for modernization adapted to contemporary organizations, with particular attention to the Algerian context. The research adopts a qualitative methodology based on in-depth document analysis and a comparison of four Ibero-American companies. The analysis draws on the COSO framework, the IIA 2020 framework, and ESG governance frameworks. The results show that the effectiveness of the TLM depends primarily on interline coordination, technological integration, and the maturity level of the risk culture. The study highlights structural gaps in Algerian organizations and proposes an analytical framework to prepare for future empirical research.
Keywords
Three Lines Model (TLM) ; GRC (Governance, Risk Management, and Compliance) ; Internal audit ; Risk management ; Emerging economies
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