Long description

Diagram that has various boxes. On top there is: Governing body/audit committee. The box below has: senior management. Below this are three boxes, in the left box it has on top: 1st line of defence, and two boxes inside: management controls (on the left) and internal control measures (on the right). In the middle box it has on top: 2nd line of defence, with the following below: financial controller, security, risk management, quality, inspection, compliance. The third box on the right has 3rd line of defence, and has internal audit labelled inside the box. All three boxes have arrows pointing towards the senior management box. the 3rd line of defence box also points to the governing body/ audit committee box. to the right of this diagram, there are two columns, the first column labelled external audit, and the second column labelled regulator.