An internal audit team is reviewing the anti-financial crime (AFC) program of its firm.

D (Independent testing): The third line of defense (internal audit) must conduct truly independent testing and assessments of the AFC/AML program to provide objective, unbiased assurance.

“The third line of defense (internal audit) provides independent assurance of the effectiveness of AML/CFT programs and controls by conducting unbiased reviews and testing.”(CAMS 6th Edition, Three Lines of Defense Model; Basel Committee on Banking Supervision (BCBS) Guidance)