Chartered Retirement Planning CounselorSM or CRPCÂ®. Individuals who hold the CRPCÂ® designation have completed a course of study encompassing pre-and post-retirement needs, asset management, estate planning and the entire retirement planning process using models and techniques from real client situations.
the first line of defence â functions that own and manage risk. the second line of defence â functions that oversee or specialise in risk management, compliance. the third line of defence â functions that provide independent assurance, above all internal audit.
The Institute of Internal Auditors | Leveraging COSO Across the Three Lines of Defense | 3 www.coso.org Regardless of how a particular organization structures its three lines of defense, there are a few critical principles implicit in the Model: 1. The first line of defense lies with the business and process