COVID-19: Lessons learned and next steps for internal audit

Ian Beale
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Ian Beale: Gartner, UK

Journal of Business Continuity & Emergency Planning, 2021, vol. 14, issue 3, 262-274

Abstract: This article describes the issues and challenges faced by chief audit executives (CAEs) in supporting their organisation during the COVID-19 pandemic. It describes the range of most urgent issues arising from the changes made by — and imposed upon — organisations, together with the various responses deployed by different CAEs in different sectors and at various stages of the pandemic. The insights provided are based on the experiences of clients of the Gartner Audit Leadership Council. The article concludes with some reflections on how CAEs can support organisational resilience.

Keywords: COVID-19; pandemic; internal audit (search for similar items in EconPapers)
JEL-codes: M1 M10 M12 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:aza:jbcep0:y:2021:v:14:i:3:p:262-274

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