Governing body
(Board of Trustees)
Delegates Responsibility
Delegates Responsibility
Audit/ Advisory Reports
Accountability Reporting
First and second line
The third line
The business
Internal audit
Assurance & Advisory Engagements (Independent Assurance)
The Three Lines in Action
Responsible for daily operations and for reporting overall performance to the Board of Trustees.
Internal Audit provides independent assurance and advice on governance, risk management and internal control practices of the organization.
The arrows show flows: downward (delegation, resources, oversight), upward (accountability and reporting), and across (alignment and collaboration).
At CIMMYT, the Board of Trustees sets the strategic direction of the organization. The Board of Trustees delegates to management the responsibility for day-to-day operations of the Center.
Risk management and other oversight functions provide support, coordination and guidance on risk, control and compliance related matters.
CIMMYT’s risk governance model
CIMMYT Academy
Created on November 6, 2025
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Transcript
Governing body
(Board of Trustees)
Delegates Responsibility
Delegates Responsibility
Audit/ Advisory Reports
Accountability Reporting
First and second line
The third line
The business
Internal audit
Assurance & Advisory Engagements (Independent Assurance)
The Three Lines in Action
Responsible for daily operations and for reporting overall performance to the Board of Trustees.
Internal Audit provides independent assurance and advice on governance, risk management and internal control practices of the organization.
The arrows show flows: downward (delegation, resources, oversight), upward (accountability and reporting), and across (alignment and collaboration).
At CIMMYT, the Board of Trustees sets the strategic direction of the organization. The Board of Trustees delegates to management the responsibility for day-to-day operations of the Center.
Risk management and other oversight functions provide support, coordination and guidance on risk, control and compliance related matters.