By Atheris Limited
The Intelligent
Internal Audit Solution
Efficiency. Visibility. Non-Repudiation.
ThirdLine is a purpose-built internal audit management platform for financial institutions and regulated industries. It automates the entire audit lifecycle — from risk-based planning and fieldwork to AI-powered observations and CBN-ready reports — all from one unified portal.
ThirdLine Executive Dashboard — click to expand
reduction
powering audits
frameworks
audit trail
Traditional Internal Auditing Is Broken
Internal audit teams at financial institutions face mounting pressure — expanding regulatory requirements, manual processes, fragmented tools, and a constant demand for speed without sacrificing quality.
Spreadsheets Get Lost
Paper-based audit programs lead to inconsistencies, version conflicts, and CBN examination failures.
Findings Lack Traceability
Without a connected platform, audit observations cannot be traced from finding back to evidence, procedure, and report.
Reports Take Weeks
Manual report compilation means boards are always waiting. Audit cycle times drag on, delaying critical risk decisions.
Boards Demand Answers
Boards and regulators need real-time visibility into audit status, open findings, and remediation progress — yesterday.
Six Reasons Audit Teams Choose ThirdLine
A purpose-built, end-to-end Internal Audit Solution that transforms how your audit team plans, executes, reports, and follows up.
Unmatched Efficiency
50+ pre-built work program templates, automated approval workflows, and AI-powered report drafting eliminate repetitive manual work. Your team spends time auditing — not administrating.
Speed of Execution
From engagement creation to board-ready report, ThirdLine compresses audit cycle times dramatically. Real-time tracking, parallel execution, and AI-assisted writing cut turnaround from weeks to days.
Complete Data Retention
Every engagement, finding, evidence file, workpaper, and approval is stored with full version history. Historical data is always accessible — meeting retention requirements and enabling trend analysis.
End-to-End Traceability
Every finding traces through an unbroken chain: Finding → Procedure → Work Program → Evidence → Report. Regulators can follow the complete story — no gaps, no missing links.
Enterprise-Wide Visibility
The CAE, Audit Committee, and Board get real-time visibility into every risk issue, open finding, overdue remediation, and compliance gap across the entire organisation from a single portal.
Guaranteed Non-Repudiation
Digital signatures, timestamped approvals, hash-verified evidence, and immutable activity logs ensure every action is permanently attributable. Nothing can be denied or altered after the fact.
One Platform. Full Audit Lifecycle.
Every phase is connected, every handoff is tracked, and every approval is recorded — from annual planning through to follow-up validation.
Audit Universe & Risk Assessment
Define auditable entities, score risks using a 7-factor model, and prioritise coverage based on data-driven rankings.
Annual Audit Planning
Create risk-based plans, allocate resources, set budgets, and route through CAE → Audit Committee → Board approval.
Engagement Execution
Assign teams, execute structured work programs, document procedures, and collect evidence — all in one place.
Findings & Issues
Document findings in the internationally recognised 5 Cs format, assign risk ratings, and capture management responses with deadlines.
Reporting
Generate AI-assisted reports, route through multi-stage review (Draft → Manager → CAE → Board), and issue with full version tracking.
Follow-Up & Validation
Track remediation progress, validate closure evidence, and report on overdue items to the board and audit committee.
Structured Fieldwork, Accelerated Execution
ThirdLine ships with an extensive library of pre-built work program templates designed for real-world audit scenarios at financial institutions.
Every Finding Documented, Rated, and Tracked
Rigorous yet intuitive findings management using the internationally recognised 5 Cs format: Criteria, Condition, Cause, Consequence, and Corrective Action.
10+ Finding Types Supported
Unbroken Traceability Chain
Every link is clickable, auditable, and permanent. Critical findings trigger a mandatory 7-day escalation to the Board.
AI That Works Alongside Your Auditors
Not a gimmick — a practical accelerator that saves hours on every engagement. Report writing time reduced by up to 70%, with auditors retaining full control.
Report Draft Generation
Generates complete audit reports from engagement findings in minutes
Executive Summary Writing
Creates board-ready executive summaries from your findings data
Duplicate Finding Detection
Identifies similar or duplicate findings with similarity scoring
Risk Classification
Suggests risk ratings based on finding content and historical patterns
Regulatory Reference Suggester
Auto-tags findings with relevant regulatory references
Systemic Risk Assessment
Identifies patterns across findings that indicate systemic issues
Corrective Action Suggestions
Recommends actionable remediation steps based on finding type
Section Regeneration
Regenerate individual report sections without rewriting the whole report
Management Response Generation
Drafts management responses for auditee review and approval
See Every Risk. From Every Angle. In One Place.
ThirdLine extends beyond internal audit into enterprise risk management. The integrated Risk Register, KRIs, and RCSA modules give your organisation a unified, real-time view of risk.
Risk Register
Enterprise-wide register with heat maps, appetite statements, risk-control linking, and assessment workflows.
Key Risk Indicators (KRIs)
Define thresholds, track measurements, monitor trends, and receive alerts when indicators breach tolerance.
RCSA Campaigns
Launch self-assessment campaigns across the organisation and aggregate results for risk-based audit planning.
10+ Pre-Built Compliance Frameworks — Ready on Day One
Purpose-built modules for the most critical regulatory and international standards. Pre-configured assessment templates, control libraries, clause-by-clause evaluation tools, and specialised reporting. No more building checklists from scratch.
Board-Ready Reports. Committee-Grade Governance.
Multi-stage approval workflow ensures every report passes through rigorous quality gates before reaching the Audit Committee and Board.
Report Approval Workflow
Full version tracking and return-for-rework capability at every stage
Dedicated Committee Dashboard
Direct access for committee members without full system login
Meeting Pack Creation
Assemble and distribute audit committee meeting packs
Finding Trend Reports
Visualise finding trends, ratings, and resolution rates over time
Board-Ready Packages
Executive packages with opinion ratings and performance metrics
Enterprise-Grade Security & Control
Role-based access control with granular permissions, immutable audit logs, and digital signatures — the non-repudiation guarantee regulators demand.
Role Hierarchy
Security Features
ThirdLine at a Glance
One platform. Complete audit lifecycle. Zero blind spots.
Explore Other Modules
Enterprise Risk Management
AI-powered RCSA, Monte Carlo simulation, and real-time dashboards aligned to CBN ORMS guidelines.
Controls Management
Build, test, and monitor your control environment with automated evidence collection.
Compliance Management
Automated compliance tracking and gap analysis for CBN, BOFIA, NDPA, and AML/CFT.
Ready to Transform Your Internal Audit Function?
Whether you're navigating complex regulatory requirements or modernising audit operations, ThirdLine gives your team the tools, intelligence, and confidence to deliver world-class internal audit — faster, smarter, and with full accountability.