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Internal Audit considerations in Response to COVID-19

As organisations adapt to dealing with the initial impact of COVID-19, internal audit functions have an important role to play to continue to provide critical assurance, help advise management and the Board on the shifting risk and controls landscape, and help Anticipate emerging risks.

Following the outbreak of coronavirus (COVID-19), organisations, their environments and their ways of working are evolving rapidly and in ways that had not been previously envisioned. This paper outlines Deloitte’s highlevel views on key Internal Audit (IA) considerations given the mass scale of business disruption caused by COVID-19.

As the COVID-19 pandemic continues, Chief Audit Executive (CAE) and Head of Internal Audit (HIA) communities are considering many things and to support such thinking, we have set out a number of key considerations, alongside potential responses.

Considerations are grouped as follows:

  • The role of Internal Audit
  • Challenges for Internal Audit
  • Emerging risk areas for Internal Audit to consider

Download Deloitte’s: Internal audit considerations in Response to COVID-19