Business Resilience Internal Audit’s Pivot to the Future

The COVID-19 pandemic stress-tested the ability of organizations to respond to extreme adversity for a duration and a severity that has exceeded any past crisis in a generation. And it is far from the only crisis. Seemingly every month brings a new cybersecurity challenge, from ransomware, new forms of social engineering that exploit human weaknesses, or new techniques to infiltrate computer systems. Many organizations are weathering multiple crises simultaneously, and they must elevate their internal audit function’s ability to help navigate such crises. 

Business Resilience: Internal Audit’s Pivot to the Future is the result of a collaboration between the Internal Audit Foundation and Protiviti. It was developed to help internal auditors understand trends driving their organizations to develop and employ operational and business resilience and how organizations can best adapt their internal audit functions to expand their value. It is based primarily on surveys, interviews, and analyses by The IIA, the Foundation, and Protiviti.

About the Authors

Protiviti is a global consulting firm that delivers deep expertise, objective insights, a tailored approach, and unparalleled collaboration to help leaders confidently face the future. Our consulting solutions span critical business problems in technology, business process, analytics, risk, compliance, transactions, and internal audit. We are committed to attracting and developing a diverse workforce of professionals that share the common value of collaboration. As an organization, we believe that by teaming together, with each other, and our clients, we can see beyond the surface of changes and problems organizations face in this fast-changing world to discover opportunities others might miss and face the future with greater confidence. 

The Internal Audit Foundation strives to be an essential global resource for advancing the internal audit profession. The Foundation’s research and educational products provide insight on emerging topics to internal audit practitioners and their stakeholders and promote and advance the value of the internal audit profession globally. Through the Academic Fund, the Foundation supports the future of the profession by providing grants to students and educators who participate in The IIA’s Internal Auditing Education Partnership Program.

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