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