This whitepaper explores how the Three Lines Model strengthens cybersecurity governance through clear accountability, integrated systems, and data-driven insights. It defines roles across business units, risk and compliance, and internal audit to ensure effective oversight. Cybersecurity is treated as a cross-cutting operational risk requiring predictive data and unified visibility. The model promotes collaboration, ownership clarity, and integration across all lines, supported by reliable data and AI-driven analysis. A case study highlights how aligning vulnerability reporting with business risk ownership improved visibility, decision-making, and compliance across all governance levels.

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