Mike Kennedy
Senior Vice President & Managing Director, Personal Trust 
FIFTH THIRD BANK, N.A. 
Cincinnati, Ohio

When operating under a three lines of defense risk management model, it’s critical to have a clear first line testing plan that includes both annual scheduled testing and as needed, special focused testing. First line testing needs to be coordinated and the test results shared with the second and third lines to ensure appropriate coverage of key controls and to prevent duplicative, time consuming testing. Strong first line testing ensures that the control environment is both well-designed and is functioning as designed. In this session, we’ll discuss ways to build a well-designed, efficient, coordinated first line of defense testing program.