Fotball managers often say that for

Fotball managers often say that for the goalkeeper to miss a save, 10 other players must have missed it before him.
This third line role likens internal audit to that of a goalkeeper in a football match. When the ball is lost in midfield (first line) and the defence (second line) fails to pick up the opposition’s attack, it is left to the goalkeeper (third line) to save the day.
There is a reasonable expectation that internal audit will identify the weaknesses in both first and second lines and failure to do so may lead tosignificant loss to the organisation.

Hasil (Bahasa Indonesia) 1:

Fotball manajer sering mengatakan bahwa untuk kiper kehilangan save, 10 pemain lain pasti merindukan itu sebelum dia.Peran baris ketiga ini menyamakan internal audit yang penjaga gawang dalam pertandingan sepak bola. Ketika bola yang hilang di lini tengah (baris pertama) dan Pertahanan (baris kedua) gagal untuk mengambil oposisi serangan, itu yang tersisa ke kiper (tiga baris) untuk menyelamatkan hari.Ada harapan yang masuk akal bahwa internal audit akan mengidentifikasi kelemahan dalam baris pertama dan kedua dan kegagalan untuk melakukannya dapat mengakibatkan kerugian tosignificant organisasi.