Certified in Risk and Information Systems Control (CRISC) — Question 959

Which of the following is the GREATEST benefit of a three lines of defense structure?

Answer options

• A. Clear accountability for risk management processes
• B. An effective risk culture that empowers employees to report risk
• C. Improved effectiveness and efficiency of business operations
• D. Effective segregation of duties to prevent internal fraud

Correct answer: A

Explanation

The greatest benefit of a three lines of defense structure is clear accountability for risk management processes, as it establishes defined roles and responsibilities across the organization. While an effective risk culture, improved operational efficiency, and segregation of duties are important, they are secondary to the primary goal of ensuring accountability in managing risks.