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Practice paper

COVID-19: Lessons learned and next steps for internal audit

Ian Beale
Journal of Business Continuity & Emergency Planning, 14 (3), 262-274 (2021)
https://doi.org/10.69554/YOCD2161

Abstract

This article describes the issues and challenges faced by chief audit executives (CAEs) in supporting their organisation during the COVID-19 pandemic. It describes the range of most urgent issues arising from the changes made by — and imposed upon — organisations, together with the various responses deployed by different CAEs in different sectors and at various stages of the pandemic. The insights provided are based on the experiences of clients of the Gartner Audit Leadership Council. The article concludes with some reflections on how CAEs can support organisational resilience.

Keywords: COVID-19; pandemic; internal audit

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Author's Biography

Ian Beale is a Vice President at Gartner, where he provides thought partnership to audit and risk clients and supports them in implementing critical and value-adding change. He delivers best practice, research-based insights and leads workshops with chief auditors, leaders of risk management and their teams throughout Europe, the Middle East and Africa. He has been with Gartner for ten years and has more than 25 years’ prior experience in audit, risk management, fraud, business continuity and insurance management.

Citation

Beale, Ian (2021, March 1). COVID-19: Lessons learned and next steps for internal audit. In the Journal of Business Continuity & Emergency Planning, Volume 14, Issue 3. https://doi.org/10.69554/YOCD2161.

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cover image, Journal of Business Continuity & Emergency Planning
Journal of Business Continuity & Emergency Planning
Volume 14 / Issue 3
© Henry Stewart
Publications LLP

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