Organizational Resilience — A Critical Board Priority
Tone at the Top | June 23, 2026

As organizations face growing cybersecurity, geopolitical, economic, regulatory, and supply chain risks, organizational resilience has become a critical board priority.
Recognizing the growing importance of this topic, The IIA has introduced its new Organizational Resilience Topical Requirement, establishing baseline expectations for internal auditors assessing and providing assurance over resilience-related risks and capabilities.
The latest Tone at the Top explores the key components of the new requirement and how internal audit functions can use it to strengthen oversight, foster organizational adaptability, and help their organizations prepare for an increasingly uncertain future.