Three Lines of Défense Model in the Risk Management Process of Higher Education Institutions

Abstract

Higher education institutions face various uncertainties that may affect academic quality, graduate competencies, student enrolment, institutional reputation, and organizational sustainability. This study aims to develop a conceptual understanding of how the Three Lines of Défense (TLoD) model can support the risk management process in higher education institutions. A descriptive qualitative approach with a literature review method was used by examining journal articles, conference papers, international standards, and relevant academic sources related to ISO 31000, risk governance, internal control, and internal audit. The findings show that the integration of ISO 31000 and the TLoD model can clarify risk ownership, strengthen monitoring and evaluation, improve internal control, and support the protection of organizational value. This study contributes by proposing an integrated conceptual model for strengthening risk governance in higher education institutions.