The IIA’S Three Lines Model

The Institute of Internal Auditors, 2020

Organizations are human undertakings, operating in an increasingly uncertain, complex, interconnected, and volatile world. They often have multiple stakeholders with diverse, changeable, and sometimes competing interests. Stakeholders entrust organizational oversight to a governing body, which in turn delegates resources and authority to management to take appropriate actions, including managing risk.

For these reasons and more, organizations need effective structures and processes to enable the achievement of objectives, while supporting strong governance and risk management. As the governing body receives reports from management on activities, outcomes, and forecasts, both the governing body and management rely on internal audit to provide independent, objective assurance and advice on all matters and to promote and facilitate innovation and improvement. The governing body is ultimately accountable for governance, which is achieved through the actions and behaviors of the governing body as well as management and internal audit.

The IIA’s Three Lines Model

The Three Lines Model helps organizations identify structures and processes that best assist the achievement of objectives and facilitate strong governance and risk management. The model applies to all organizations and is optimized by:

  • Adopting a principles-based approach and adapting the model to suit organizational objectives and circumstances.
  • Focusing on the contribution risk management makes to achieving objectives and creating value, as well as to matters of “defense” and protecting value.
  • Clearly understanding the roles and responsibilities represented in the model and the relationships among them.
  • Implementing measures to ensure activities and objectives are aligned with the prioritized interests of stakeholders.

Principle are formulated related to:

  • Governance.
  • Governing body rules.
  • Management and first and second line roles.
  • Third line roles.
  • Third line independence.
  • Creating and protecting value.

Three-Lines-Model-Updated

KNMI Klimaatsignaal’ 21

KNMI | Oktober 2021

Een stijgende zeespiegel, een toename van droge lentes en zomers en meer extreme zomerse buien vormen de klimaatrisico’s voor Nederland. Met dit rapport wordt de urgentie van de zich snel voltrekkende klimaatverandering duidelijk.

 

Het KNMI rapporteert hoe het klimaat in Nederland steeds sneller verandert. De nieuwste inzichten over het veranderende Nederlandse klimaat zijn gepubliceerd in het KNMI Klimaatsignaal’21. Het is gebaseerd op het laatste IPCC-rapport – dat in augustus 2021 is verschenen – en eigen onderzoek van het KNMI.

Lees verder “KNMI Klimaatsignaal’ 21”

Research is Ceremony

Swan Wilson | 2008

In onze zoektocht naar onderzoeksmethoden of wijzen van denken die verbindend kunnen zijn om vraagstukken integraal en holistisch te benaderen, lijkt de inheemse benadering handvatten te bevatten.
Tenminste gaan inheemse onderzoekers uit van de diepere kennis van de complexiteit, de fysieke samenhang der dingen en de interacties van het land, waar zij ook van zijn. Een fascinerend boek door Swan Wilson, Opaskwayak Cree van Noord Manitoba.

Lees verder “Research is Ceremony”

Pijn en pracht

Ministerie van Infrastructuur en Waterstaat:

“Twintig deelnemers aan een leiderschapsprogramma van het ministerie van Infrastructuur en Waterstaat voerden in 2020 verdiepende gesprekken met acht betrokkenen bij het laatste Ruimte voor de Rivier project Veessen-Wapenveld.

“De ervaringen van Albert, Robbert, Annet, Jean, Agnes, Jos, Josan en Thijs brengen nieuwe inzichten over wat er allemaal speelt in een groot programma als Ruimte voor de Rivier.” (p.48)

In dit persoonlijk leiderschapsprogramma, de Community of Practice voor leidinggevenden, bekwamen leidinggevenden zich in aandachtig luisteren, het stellen van de goede vragen en het doorgronden van persoonlijke verhalen aan de hand van een methodiek uit de praktische filosofie: het kralenspel.

“De acht verhalen roepen een programma­werkelijkheid op waar de schrijvers van het officiële evaluatierapport geen oog voor hadden. Begrijpelijk, omdat zij het programma langs een andere, objectieve maatlat legden die speciaal daarvoor in de wet is vastgelegd.” (p.49)

Wat zouden ze horen en zien als ze deze kwaliteiten inzetten om het verhaal rondom de noordtak van de IJssel, als onderdeel van Ruimte voor de Rivier, op een andere manier boven water te halen? Wat zouden mensen dan anders vertellen dan er staat geschreven in de gebruikelijke projectevaluaties of de tientallen journalistieke reportages die over dit ingrijpende programma de afgelopen decennia zijn verschenen?

En zo ging men in gesprek met bewoners en professionals die bij de aanleg van de hoogwatergeul waren betrokken. De leidinggevenden hebben de persoonlijke verhalen en de gegroeide inzichten in woorden én in beelden vertaald, waar ze professioneel bij werden begeleid. Dit is het resultaat: Pijn en pracht, ruimte voor de rivier van verhalen.”


Civitas Naturalis: “Een open en zelfreflectieve aanpak van de overheid die perspectief biedt om systeemwereld en leefwereld dichter bij elkaar te brengen.”

Rapport Pijn en pracht 12-05-2021

Thorbecke voorbij: Lokale sturing op complexe opgaven

Delft, 20 januari 2022. De tweede Professor dr.ir. Roelof A.A. Oldeman Lezing* door Mr. J. (Hans) Krul, gemeentesecretaris en algemeen directeur van de Gemeente Delft.

Hij belicht vanuit zijn functie en rol in het knooppunt van het gemeentelijk verkeer, hoe vanuit lokaal perspectief voorliggende complexe opgaven kunnen worden benaderd. Thorbecke en Oldeman zijn daarbij behulpzaam in denken en handelen.

Hans Krul spreekt de 2e Professor Oldemanlezing uit in de raadszaal van de gemeente Delft.

De lezing

“Hartelijk welkom in de raadszaal van dit mooie historische stadhuis van Delft, een van de jongste leden van het PRIMO netwerk. Het is een eer dat ik vandaag in deze voor mij zo vertrouwde omgeving van de Delftse raadszaal de Oldeman Lezing uit mag spreken.

Ik ga dan ook mijn uiterste best doen u niet teleur te stellen waarbij ik in de eerste plaats terugval op mijn ruim 40-jarige werkervaring bij de overheid. Mijn lezing zal zich via de volgende stations voltrekken:

Lees verder “Thorbecke voorbij: Lokale sturing op complexe opgaven”

Transdisciplinarity: Synthesis towards a modular approach

Ortwin Renn

Abstract (quote): “The need to cope with future challenges posed by major transformations such as digitalization and sustainable development has led to several approaches to establish new concepts and methods of science and research. Scientific studies are supposed to provide background knowledge, to facilitate the desired transformations towards a sustainable future and to help resolving complex problems that accompany societies in transition. Concepts such as transformative, transdisciplinary or co-creative approaches elucidate the direction in which scientific research strives for its new role(s).

Based on the discussion of these concepts and their different roots, the article proposes a modular concept for a transdisciplinary scientific approach combining and integrating curiosity driven research with goal oriented (advocacy) knowledge generation and catalytic, process-oriented expertise. This integration promises to address some of the deficits of the existing concepts and is particularly suitable for future studies comprising orientation, strategies and reflection for designing policies for transformations.”

Highlights (quote)

    • A thorough review of concepts and approaches for interdisciplinary research with an emphasis on European traditions.
    • An analysis of the merits, problems and shortcomings of these approaches.
    • A new approach based on the combination of curiosity-driven, goal-oriented and catalytic research concepts.
    • A brief case study illustrating the new approach.

Summary (quote)

“Policymaking for dealing with wicked and complex problems requires a robust knowledge base for the assessment of the likely consequences of each policy option and is based on balancing conflicting goals considering the diversity of interests, preferences and values of society. This requires a better integration of scientific expertise for informing policymaking, so that the relevant knowledge base can be used in the preparation of evidence-informed, socially acceptable and morally substantiated decisions.

The best way to inform policymaking is by implementing transdisciplinary research methods. Transdisciplinarity becomes manifest in the systematic integration of classic curiosity-driven research (disciplinary and interdisciplinary), goal-oriented strategic research (impact assessment of different options); and process-related catalytic research (deliberative integration of knowledge, values, interests, and preferences). The defining characteristics of transdisciplinarity, namely, the systematic perspective, the orientation on complex real-world problems and the inclusion of non-scientific knowledge, are inherent to this kind of research process (Despres et al., 2004: 472; Jahn et al., 2012: 8; Pohl, 2011: 619; Thompson Klein, 2013: 190; Zscheischler & Rogga, 2015: 29).

To meet these characteristics requires an organic synthesis of the three research concepts described in this article. The curiosity-driven concept brings in the systematic insights to make policy options effective, the goal-oriented concept develops strategies to achieve the desired objectives or to constructively address problems that need public attention, and the catalytic concept delivers the institutional architecture and communicative design necessary to successfully conduct a deliberative discourse between and among the various knowledge carriers and users of knowledge.

The synthesis of these three concepts into an integrative approach of building bridges between knowledge and collective action corresponds to the transdisciplinary mission of science. Transdisciplinary approaches integrate process-related, factual, and strategy-related knowledge and ideally lead to a problem resolution that is factually convincing, argumentatively consistent, morally substantiated, and, in principle, acceptable to all.”


Bibliography

Renn, O.(2021). Transdisciplinarity: Synthesis towards a modular approach. Futures, Volume 130, 102744. https://doi.org/10.1016/j.futures.2021.102744

Zooming out, getting the picture

One of the crucial skills of public leaders and managers is to be able to get the bigger picture of society, and from there to connect things and to act accordingly. Mayors and city managers among others need to keep the main focus on the bigger picture, while aldermen and directors have their specific discipline, craftsmanship and portfolio.

Overview and content go hand in hand, both complementary pieces of the puzzle of public governance. Zooming out is a form of art, necessary to understand the city as an ecosystem. For this art, Alexander von Humboldt and Roelof A.A. Oldeman have been of great inspiration. The ability of zooming out is the essential skill for true knowledge, they say. Two quotes.

Naturalist, explorer and geographer Alexander von Humboldt (1856) concluded that zooming out leads to more overview and offers the possibility to interconnect things (and even sciences). Von Humboldt gave guidance on the relation between ecosystems and abiotic factors. At the beginning of the 19th century, he came to this fascinating conclusion, actually revolutionary for that time.

“Physical geography…, elevated to a higher point of view, … embraces the sphere of organic life…”. – Humboldt (1856).

He saw the connection between the life in the ecosystems and the constraints of soil, water, energy and climate. Nobody before him had done this. Also in cities these connections between in fact habitats and communities are all over the place. So we can learn here from the discoveries of Von Humboldt.

“The principle impulse by which I was directed was the earnest endeavour to comprehend the phenomena of physical objects in their general connection, and to represent nature as one great whole, moved and animated by internal forces. Without an earnest striving to attain to a knowledge of special branches of study, all attempts to give a grand and general view of the universe would be nothing more than vain illusion.” – Von Humboldt (1856)

Connection between sciences seems to be necessary to find the real answers. It is about the ability of sharpening one’s view from different angles and principles. Oldeman et al. (1990) underlined, in cross-border studies of forests, the need for such an holistic approach in diagnosis. He always encouraged, within the fragmented landscape of sciences, the necessity to cross the by individual universities so heavily guarded boundaries. For most of the city challenges, the process of policy making and service delivery needs to be based on a cross-border view, to come to well-founded decisions.

“The group that was responsible for the forest components theme decided to accelerate the process by starting an ambitious project, the writing of a common book. There is no way in which cooperation can be stimulated better, but this way has to be learned and practised too. The result is now before you. The book is not yet ideal in our opinion because it still contains too many traces of the old University tradition of researchers working, each apart, on such narrow subjects as they know best.

This way of executing the research of course is necessary to reach sufficient depth. But it carries the risk of loss of vision of the whole system, parts of which are studied. Still a little bit unbalanced, but on its way to improve along lines that are more clear now, this presentation in a pluridisciplinary way is a first step, however, to overcome both the limits of individual researchers and the shallowness of groups. We trust, however, that it is exactly this wrestling with integration of broad views versus the deepening of restricted views that may be as interesting to the reader as the facts, figures, conclusions and hypotheses on forests and their components which are presented in the following pages.” – Oldeman et al. (1990)

Von Humboldt and Oldeman are inspiring in this cross-scientific and pluridisciplinary discovery. Zooming out is crucial to get the picture.


Bibliography
Humboldt, Alexander von (1856). Kosmos: A Sketch of a Physical Description of the Universe, Volume 1. New York: Harper & Brothers Publishers. 406 pp.

Oldeman, R.A.A., P. Schmidt and E.J.M. Arnolds (1990). Forest components. Wageningen: Aricultural University, 111 pp.