MICROANATOMY

Detailed explanation-1: -The three lines of defense model provides guidance for effective risk management and governance. Each of the three lines plays a distinct role with the University’s control environment.

Detailed explanation-2: -The second line of defense are the non-specific phagocytes and other internal mechanisms that comprise innate immunity. The third line of defense are the specific lymphocytes that produce antibodies as part of the adaptive immune response.

Detailed explanation-3: -The three lines of defense represent an approach to providing structure around risk management and internal controls within an organization by defining roles and responsibilities in different areas and the relationship between those different areas.