second line of defense

The second line of defense refers to the team or functions within an organization that oversee and support risk management and control activities, such as compliance, finance, and internal audit. Unlike the first line, which involves operational staff managing risks directly, the second line provides oversight, monitoring, and guidance to ensure that risks are properly identified, assessed, and managed. It helps organizations stay aligned with policies and regulations, offering an additional layer of assurance that controls are effective and risks are minimized.