In a paper presented in MAB (Maandblad voor Accountancy en Bedrijfseconomie), Isabel van Maaren has sets out a six section framework for auditing organizational resilience programs.
The abstract for ‘A reference model for auditing organisational resilience’ reads as follows (verbatim):
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.
