Integrated Thinking Integration and the IIA’s Three Lines Model to Improve the Value of the Economic Unit

The current research aims to explain the concept of the three-line model issued by the American Institute of Internal Auditors (IIA) as a new concept related to controlling accounting practices, especially its new role in evaluating and improving risk and opportunity management systems, and its role in providing its services to all parties concerned with the unit in a way that contributes to achieving added value. For the economic unit, in addition to the involvement of all administrative and operational entities working in the economic unit, as it describes the financial and non-financial influences on each other in preparing integrated reports in accordance with the concept of integrated thinking as stated by the Integrated Reporting Council (IIRC), and the research concluded that the three lines model issued The IIA has a positive impact on the performance of economic units, and is also considered one of the important and necessary mechanisms in enhancing the reliability of integrated reports because of the information it contains of great importance to decision makers to enhance the value of economic units.