Identifying Opportunities for Business Resilience Amid Extreme Change

White Paper The Institute of Internal Auditors’ (IIA) Internal Audit Foundation, in collaboration with Protviti

While business continuity management is about recovering from an unexpected natural or manmade event that causes an operational shutdown, business resilience extends far more widely. It assesses the organization’s ability to operate, remain competitive, and thrive long-term, regardless of most circumstances.

Businesses globally are on a path of continuous change as the pandemic and other significant occurrences—such as social and political unrest, natural disasters, and catastrophic events— cause extensive disruptions to the way people work and the way enterprises operate. At the same time, the pace of business and digital transformation has increased at record speeds, requiring organizations to adapt rapidly and innovate frequently. Digital transformation, once an advantage point for competitiveness, is now a key aspect of business resilience.

While crises cause upheaval on business and economic performance, they also create opportunities for many professions, including internal auditing, to help their organizations emerge renewed and strengthened. This is causing a fundamental shift in internal audit’s mindset and mission.

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