The Institute of Enterprise Risk Practitioners (IERP®) is the world’s first and leading certification institute for Enterprise Risk Management (ERM).

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AC Tag

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The 3 Lines of Defence (3 LoD) concept is not new, having first started in the wake of the Dotcom Shakeout about 20 years ago. It was a turbulent time for many companies; people were not managing risk properly. Not only were there deficiencies in managing risk, risk identification, ownership,

The audit committee is both a hard act to establish and follow. Imagine having to go over every procedure, process and system in minute detail, looking for irregularities; reviewing findings of investigations into failures of internal controls; and constantly trying to ensure everything is operating as it should be. Whatever


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