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Practice Guide: Business Continuity Management

Guidance The IIA Aug 01, 2014

Internal audit’s skills and qualifications, position in the organization, and in-depth knowledge of organizationwide operations position it well to make meaningful contributions to the development, implementation, and assessment of an organization’s business continuity management (BCM) initiatives.

This practice guide also explores internal auditors’ potential roles in crisis management (CM) and providing guidance on:

  • Internal audit activities before, during, and after a crisis.
  • Internal audit’s evaluation of key BCM elements.

The appendix includes a risk assessment checklist, sample audit programs, and more. Additional information available from GTAG: Business Continuity Management may also be useful.


The Institute of Internal Auditors