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The third line of defense includes internal and external auditors who objectively ensure the first and second lines of defense are effective, and also review and evaluate the risk management program.

Conditions: Requires objectivity relative to the first and second lines.; Covers both assurance over line effectiveness and evaluation of the risk management program.

The third line of defense includes internal and external auditors who objectively ensure the first and second lines of defense are effective, and also review and evaluate the risk management program.

Conditions: Requires objectivity relative to the first and second lines.; Covers both assurance over line effectiveness and evaluation of the risk management program.