Themanummer Internal Audit Functie MAB: A reference model for auditing organisational resilience
Auteur: Isabel van Maaren
There is a growing interest in the organisational resilience. The internal audit function can contribute to growing and maintaining organisational resilience by including the topic in the internal audit plan. Auditing it requires a reference model. The study described used a mixed methods approach to develop a reference model for auditing organisational resilience. Six relevant hard and soft (behavioural) elements of resilience are determined: people, culture, strategy, processes, governance and regulation. The internal audit function can use the tool to assess attention areas to include in the audit scope and formulate a specific reference framework for the organisation.
The internal audit function can use the reference model as a starting point and tool of risk analysis for auditing the resilience of their organisation.
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