Gabriel Llumiquinga
Audetic
Conference theme:
Cybersecurity from the perspective of the “Third Line of Defense”
Abstract:
This talk will address the strategic role that cybersecurity plays within the Three Lines of Defense model, with a focus on the critical function of the third line: internal audit. It will explain how, from this perspective, cybersecurity goes beyond operational controls or managerial oversight to become a key component of independent assurance—capable of objectively evaluating the effectiveness of governance, risk management, and controls implemented throughout the organization.
The presentation will emphasize the need for a comprehensive approach, grounded in international frameworks such as the IIA, COSO, and cybersecurity standards (NIST, ISO/IEC 27001), to ensure digital resilience in an environment increasingly exposed to advanced threats. Practical cases will be analyzed to illustrate how the third line can identify structural gaps, generate high-impact recommendations, and strengthen stakeholder trust.
The session will encourage participants to rethink the role of internal audit not as a mere evaluator, but as a strategic ally that adds value through independent analysis, a preventive mindset, and a long-term vision to face the challenges of modern cybersecurity.
Speaker biography:
Professional with 18 years of experience specializing in IT auditing, information security, cybersecurity, data protection, and business continuity. He has collaborated with various public and private sector institutions in Chile and Ecuador, serving as an advisor and auditor for several organizations. He currently holds the position of Solutions and Services Manager at Audetic. He holds international certifications such as CBCP, CRMP, and CCRP from DRI International; he has been an IRCA-certified Lead Auditor in ISO/IEC 27001 since 2017, and also holds credentials such as CDPSE (ISACA) and CC (ISC2), among others. He is also a university professor and internationally accredited instructor for various personnel certification bodies, and he leads the DRI International chapters in Chile and Ecuador.