1) The document discusses coordination between risk management, internal control, and internal audit based on a panel debate between representatives from FERMA and ECIIA. 2) It promotes using a three lines of defense model where management owns risk management, a separate function establishes policy and oversight, and internal audit provides independent assurance. 3) The panelists describe examples from companies of integrating risk management and internal functions and note that greater convergence is still needed, including common definitions and understanding of roles.