Audit of Business Continuity and Resilience

This article explores the significance of auditing business continuity (BC) and resilience as companies face numerous disruptions, including natural disasters, cyber threats, and political instability. Internal auditors play a crucial role in evaluating and ensuring that business continuity plans (BCPs) are in place and adequately tested to manage such risks. Auditors assess various components, such as risk assessments, business impact analyses, disaster recovery strategies, and the role of technology in ensuring organizational resilience. The article emphasizes the importance of ongoing testing, monitoring, and updating of BCPs to adapt to changing risks, including evolving threats like pandemics.