Internal Auditors are an integral element of entity resilience and response to the stresses of COVID 19
"...To be an effective and trusted partner, internal auditors must understand their organisations’ business well enough to know, understand, and anticipate risks. A firm grounding in the organisation’s strategy and operations is essential to see the risk landscape fully.
An epidemic such as COVID-19 is what risk management is all about. There should be no question or hesitation by CAEs about taking on active and high-profile roles in their organisations’ plans and actions.
...Boards also want assurance that their corporate culture encourages collaboration across the organisation to develop business plans that adapt to market disruptions, such as the COVID-19 epidemic. Internal audit should be providing that assurance.
... even if the epidemic is contained and the economic impacts are temporary and mild, the outbreak offers an opportunity to examine our capabilities, strengthen our plans to manage any significant crisis, and position internal audit as a trusted partner and advisor... "