Term Kind Topic What it is
Complementary User Entity Control CUEC, User Control Consideration practice Three Lines Model A control the service provider's auditor assumed the customer operates, so that a clean vendor opinion only holds for customers who are actually running it.
Independent Assurance concept Three Lines Model Assessment by a function with no involvement in designing or operating the control, which is what makes the assessment worth anything.
Three Lines Model Three Lines of Defence concept Three Lines Model The organisational separation between those who own and manage risk, those who oversee and challenge, and those who provide independent assurance.