Alanya Akademik Bakış

Öz

During the pandemic period, while public institutions took measures to overcome the effects of the pandemic with the least damage, internal audit units also started in-house studies to contribute to this goal, and in this context, considering the health of internal auditors, it was emphasized how they could contribute to the units with the remote consulting model as much as possible without face to face. While there are many activities that executive unit managers have to deal with in these periods, it is not expected that internal auditors will be indifferent to them. In this context, it was evaluated in which subjects that added value could be provided to the units without disrupting their work with remote consulting, a model brought by the internal auditors, and the importance of the units to prepare a business continuity plan was emphasized, especially by taking a proactive role and in case of risks that may prevent business continuity, as in the example of the pandemic. The aim of the study is to examine how the internal audit function can contribute to service units during periods such as pandemics that may disrupt business continuity. The scope of the subject is to examine the business continuity maturity levels of service units against the pandemic, with the help of a scale, within the scope of the role of internal audit during the pandemic period. The internal audit function should take a proactive role in periods that may affect business continuity, such as a pandemic, and be involved in the process by observing scenario tests and contributing to improvement suggestions.