For about three years now, the COVID-19 pandemic has kept the global economy on tenterhooks. Although the pandemic has now been declared "over", the consequences of this mega-example of disruptive developments are still being felt everywhere, also regarding the work of Internal Audit. In...

Understanding organizational context -- Performing a business impact analysis -- BIA reporting and commitment of resources -- Risk assessment and reporting -- Strategic planning, internal control structure, management oversight, and reporting tools -- Information technology all pervasive to the...