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The third line of defence is internal audit, reporting directly to the Board of directors. Internal audit reviews and reports on both the first and the second lines of defence, providing objective and independent assurance, [26] per § Role in corporate governance above.
Internal audit, acts as the third line of defence, providing independent assurance on the effectiveness of governance, risk management, and internal controls, including the manner in which the first and second lines of defence achieve risk management and control objectives.
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Deliberate risk management is used at routine periods through the implementation of a project or process. Examples include quality assurance, on-the-job training, safety briefs, performance reviews, and safety checks. Time Critical Time critical risk management is used during operational exercises or execution of tasks.
The sector's assurance plan determines what conditions and actions are monitored and reported for each Defense Infrastructure Sector. Each sector must develop a written Defense Sector Assurance Plan that includes a compendium of sector incidents for monitoring and reporting. The sector incident compendium is made up of three types of incidents:
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A Defence Review is the process by which government of the United Kingdom decides upon its overall defence policy and upon the means and resources devoted to achieving its defence objectives. Such reviews can happen when political or economic factors dictate, such as upon a change of Government .
LONDON (Reuters) -U.S. Defense Secretary Lloyd Austin said on Thursday that the U.S. would continue to provide military aid to Israel, playing down the idea of "red lines", even as he warned that ...