In the dynamic landscape of information security, organisations face multifaceted risks that demand a robust governance framework. The Three Lines of Defence (3LoD) model is an established approach to risk management and compliance, aligning with various industry standards such as ISO 27001, Cyber Essentials, SOC 2, TISAX, NIST, and the Digital Operational Resilience Act (DORA). This white paper explores the value of the 3LoD model, detailing how each line contributes to a comprehensive security posture.