3rd Line of Defence(3LOD)

A Segregation of Duties Tool Solution to Resolve your SAP SoD Issues

Independent Assurance

1. Audit Planning & Execution

2. Risk-Based Audits

3. Regulatory Compliance

4. Fraud Detection & Investigation

5. Review of Control Effectiveness

6. Reporting & Recommendations

7. Follow-up on Audit Findings

First Line of Defense (Operational Management)-Businee & Process Owners

• Responsible for day-to-day risk management and control activities.

• Uses SAP GRC Process Control to manage internal controls,identify process risks,and ensure compliance.

• Detects and mitigates unauthorized transactions,conflicts of interest,and fraud.

Second Line of Defense(Risk & Compliance)-Risk & Compliance Function

• Ensures policies,procedures,and risk frameworks are implemented effectively.

• Uses SAP GRC Risk Management to monitor risks, assess control effectiveness, and support risk-based decision-making.

• Overseas the Internal Control Framework (ICF),ensuring that issues identified in the first line are addressed.

3rd Line of Defence(3LOD)

Third Line of Defense (internal Audit)-Independent Assurance

• Provides independent assurance on governance,risk management,and control effectiveness.

• Uses SAP Audit Management for audit planning, execution,and reporting.

• Evalutes the effectiveness of the first and second lines,ensuring alignment with governance requirements.

• Azba Solutions outstanding achievment in 2025,earning an award for innovative 3LOD Tracking Solution Software. This accolade underscores your commitment to advancing SAP-certified solutions by integrating cutting-edge technologies such as SAP GRC Process Control, Risk Management , Audit Management on cloud applications,In conjunction with Risk Assurance Compliance Management ,Artificial Intelligence(AI),and geolocation services.

Some of the Key Functions