Crisis situations, the closest example of which is the one derived from SARS-COV-2 at the beginning of 2020, show us that in some cases companies are not prepared to anticipate or react to them.
Under this premise, the Technical Commission that has prepared these pages analyzes the role that Internal Audit assumes before, during, and after a crisis, as well as the importance of considering business continuity as a risk that must be reviewed and contemplated in the Annual Plan. of Internal Audit.
But this document goes further, focusing quite rightly on how Internal Audit can contribute from its position to increase resilience in the face of a crisis through best practices in various areas -from risk management to management information and reporting -. It ends with an extensive section dealing with the different roles of the internal auditor in terms of resilience, which may vary depending on the impact of the crisis and the phase in which it finds itself; and of the Audit Commission against resilience.