Data Analytical Risk and Process Analyses in the Context of the Three Lines Model - A shared data platform is the basis for a structured cooperation between the three lines

Although the use of data analytics to gather knowledge in internal audit is frequently discussed, its implementation is hampered by the high initial expense, lack of expertise and lack of data within companies. A data and analytics platform that is developed step by step and shared between the three lines can create synergies that alleviate these difficulties.