Organizational Resilience Topical Requirement

Issued: April 30, 2026 | Effective: April 30, 2027

The Organizational Resilience Topical Requirement and its companion user guide support risk-based internal auditing, professional judgment, and flexibility while providing internal auditors with a consistent basis for evaluating governance, risk management, and control processes related to resilience. The user guide provides practical tips for effective implementation.

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Why is organizational resilience important?

Hear from the Global Guidance Council's incoming chairman, Hassan Khayal, about how internal auditors can help their organizations prepare for and respond to disruption, a leading risk in today's business environment. Organizational resilience — an organization’s ability to anticipate, absorb, and adapt to disruption — consistently ranks among the top global risks, requiring constant vigilance and management.

Topical Requirement

Provides a consistent, comprehensive approach and a minimum baseline for assessing the design and implementation of organizational resilience governance, risk management, and control processes.

User Guide

Cross-references the requirements in the Organizational Resilience Topical Requirement to additional nonmandatory, illustrative considerations as helpful guidance.

Report on the Development and Public Consultation Processes

Describes the development and governance processes followed to set the Topical Requirement.

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About Topical Requirements

Topical Requirements

Learn how IIA Topical Requirements for internal auditing enhance the consistency and quality of internal audit services.

Public Comment Period

We need your input! The IIA is developing Topical Requirements as a new element of the International Professional Practices Framework (IPPF), which also includes the Global Internal Audit Standards™ and Global Guidance.