A reference model for auditing organisational resilience

Isabel van Maaren ()
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Isabel van Maaren: Mazars, Utrecht, Netherlands

Maandblad Voor Accountancy en Bedrijfseconomie Articles, 2022, vol. 96, issue 7-8, 201-211

Abstract: 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.

Keywords: Organisational; resilience; internal; audit; function; auditing (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:arh:jmabec:v:96:y:2022:i:7-8:p:201-211

DOI: 10.5117/mab.96.89573

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