In Internal Audit, the theory is admirable but the reality can be frustrating. The Global Internal Audit Standards encourage alignment with other assurance providers, such as Compliance and Risk Management, often through an Assurance Map.
They also require essential conditions like clear accountability, roles, and responsibilities, reflected in the Three Lines Model. These disciplines ensure comprehensive coverage and help avoid gaps or overlaps.
Yet in many organisations, the day-to-day looks different. Everyone works diligently, but genuine communication is lacking. Silos form, coordination suffers, and the value of assurance is diluted not because people are unwilling, but because the system is not working as a team.
The Football Analogy That Says It All
I enjoy the analogy of a football match. Think of school children playing: as soon as the ball is kicked, every child rushes towards it in a chaotic scramble. The ball barely advances, and they rarely score. That resembles how many assurance functions operate well-intentioned effort without structure or spacing.
Now observe a professional team. The striker stays up front, midfielders control the flow, the defence maintains the line, and the goalkeeper shields the net. Each member has a clear role, they trust one another, and they collaborate to succeed.
Align the Three Lines and Trust Them
We need to stop playing “kids’ football” in assurance. The first line owns risk, the second line sets guidance and oversight, and the third line provides independent assurance. When roles blur, everyone chases the same ball and no one covers the pitch. When roles are respected, coverage becomes deliberate and efficient.
Alignment is not a meeting; it is a habit. It shows up in how plans are coordinated, how insights are shared, and how escalation paths are respected.
A clear Assurance Map helps each function see where it contributes, where overlaps exist, and where gaps must be closed. Trust is built when each line delivers consistently within its mandate.
Break Down Silos With Deliberate Communication
Silos don’t disappear on their own. They are dismantled by deliberate communication in short, regular touchpoints that exchange risk intelligence without creating bureaucracy. Share emerging risks, agree on who leads which area, and build the kind of trust that transforms silos into shared accountability.