Abstract:

Organizations have entered the fourth industrial revolutionprocess, where new technologies, digitalization, robotics and artificial intelligence have significantly changed the business environment, while facing developing strategic, reputation, operational, financial and cyber risks. Old models and understandings are insufficient to meet today’s needs. Nowadays, an offensive approach gains importance rather than a defensive (defensive) approach by evaluating opportunities and risks with a proactive perspective that it is not enough to protect the possessions. In this study, after briefly mentioning the Triple Line of Defense Model and the problems experienced in the model, the Triple Line Model, which will provide a new perspective to the management, is evaluated, the advantages that the model will provide to internal audit and the future role of internal audit are discussed with a new perspective.

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