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A reference model for auditing organisational resilience

Author

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  • Isabel van Maaren

    (Mazars, Utrecht, Netherlands)

Abstract

There is a growing interest in the organisational resilience. The internal audit function can contribute to growing and maintaining organisational resilience by including the topic in the internal audit plan. Auditing it requires a reference model. The study described used a mixed methods approach to develop a reference model for auditing organisational resilience. Six relevant hard and soft (behavioural) elements of resilience are determined: people, culture, strategy, processes, governance and regulation. The internal audit function can use the tool to assess attention areas to include in the audit scope and formulate a specific reference framework for the organisation.

Suggested Citation

  • Isabel van Maaren, 2022. "A reference model for auditing organisational resilience," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 96(7-8), pages 201-211, September.
  • Handle: RePEc:arh:jmabec:v:96:y:2022:i:7-8:p:201-211
    DOI: 10.5117/mab.96.89573
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