Three Lines Model Roles Assurance Lookup

Compare normalized management, internal-audit, and assurance responsibility labels and report any role appearing in more than one line.

Description

Responsibility labels may overlap across declared management, internal-audit and assurance groups.

Responsibility labels may overlap across declared management, internal-audit and assurance groups. This tool tests textual role overlap under those caller groupings.^[1]

The returned values include Overlapping roles, Overlapping role labels, Role segregation satisfied. The How section below explains the calculation, input rules and interpretation.

When to use Three Lines Model Roles Assurance Lookup

Use Three Lines Model Roles Assurance Lookup when you need to evaluate the supplied records under the calculation and evidence rules below. This is a three-list comparison, not an authoritative implementation of the IIA Three Lines Model. No actual independence, responsibility or organizational structure is inferred.

Prepare source-backed observations and the applicable engagement policy before entering facts. Use consistent monetary units and periods. Supply all boolean evidence flags explicitly, and treat a successful screen as a reason to continue professional review.

How to use Three Lines Model Roles Assurance Lookup and understand its results

Prepare source-backed observations and the applicable engagement policy before entering facts. Use consistent monetary units and periods. Supply all boolean evidence flags explicitly, and treat a successful screen as a reason to continue professional review.
Enter assuranceFunctions, internalAuditFunctions, managementFunctions using the field table and calculation rules, then run the tool.
Read overlapCount, overlaps, segregationSatisfied. The explanation below defines the units, signs, ordering and any flags or placeholder values.
If the tool reports an input issue, correct the values and run it again. Apply the stated assumptions when interpreting a successfully returned result.

Input field	Meaning	Value type; see rules below	Requirement
assuranceFunctions	Responsibility labels assigned to the assurance line.	list of string	Required
internalAuditFunctions	Responsibility labels assigned to internal audit.	list of string	Required
managementFunctions	Responsibility labels assigned to management.	list of string	Required

Trim/lowercase nonblank role lists, deduplicate each, accept empty groups and collect pairwise overlaps. Return sorted distinct overlaps/count and segregationSatisfied if none.

overlap=labels appearing in at least two normalized groups

Units, indexing, boundary conditions and exceptional cases are defined in the calculation rules above.

Output field	Meaning	Value type
overlapCount	Overlapping roles	integer; minimum: 0
overlaps	Overlapping role labels	list of string
segregationSatisfied	Role segregation satisfied	boolean

json

{
  "input": {
    "assuranceFunctions": [
      "Internal audit"
    ],
    "internalAuditFunctions": [
      "Risk monitoring"
    ],
    "managementFunctions": [
      "Risk monitoring",
      "Control operations"
    ]
  },
  "output": {
    "overlapCount": 1,
    "overlaps": [
      "risk monitoring"
    ],
    "segregationSatisfied": false
  }
}

Limitations and assumptions

This is a three-list comparison, not an authoritative implementation of the IIA Three Lines Model. No actual independence, responsibility or organizational structure is inferred.

Numeric inputs, where present, must be finite. Follow the calculation-specific rules for overflow, underflow and exceptional cases. Core numeric and string lists are limited to 100,000 entries; text entries are subject to the general large-text limit. Follow any smaller calculation limits above. Missing fields without a declared default, extra fields, wrong value types and violations of the calculation rules are input errors. A successfully returned false flag is an evaluated outcome; its meaning is explained above.

Alternative or Complementary methods

Use Independence Threat Safeguards Classifier: Independence safeguards require both declared implementation and approval. Label coverage alone does not constitute an independence conclusion. For a complementary task, use Nonattest Services Management Responsibility Threat Checker: Nonattest work can threaten independence when management responsibilities are assumed. This screen checks four declared safeguards.

References

Three Lines Model Roles Assurance Lookup — tool.io

Similar or alternative tools

Independence Threat Safeguards Classifier
Independence safeguards require both declared implementation and approval. Label coverage alone does not constitute an independence conclusion.
Nonattest Services Management Responsibility Threat Checker
Nonattest work can threaten independence when management responsibilities are assumed. This screen checks four declared safeguards.