In 2019 Greg Hutchins and I co-authored an article (1) which showed how the finance, accounting and auditing professions are pushing the adoption of Enterprise Risk Management (ERM) in the public sector. In a forthcoming article in Quality Digest, I examine the strengthens and weakness of the quality and audit and accounting professions relative to involvement in and promotion of ERM.  In this piece I am going to examine the 2020 Institute of Internal Auditors’ (IIA) update of their Three Lines Model and how it both promotes ERM and positions auditors to take a more active role in ERM implementation. Continue reading →