IIA Exploring Corrective Controls

In a perfect world, processes, systems, and infrastructure never fail; however, a host of natural and human actions cause disruption to critical business processes. Maintaining a solid operational resiliency program aides organizations in combating disruptions. Thoroughly documenting, reviewing, and regularly testing business continuity, disaster recovery, and incident response plans provide a degree of assurance that the organization is prepared for potential business disruptions. Internal auditors need a basic understanding of all aspects of operational resiliency. Without this knowledge, internal auditors may not fully comprehend the risks associated with not having operational resiliency plans in place. This course from the Institute of Internal Auditors (IIA) delivers an introduction to continuity concepts, and emphasizes business continuity, disaster recovery, and incident response. Further, this course guides internal auditors in building proficiencies for providing related assurance services by describing the general IT competencies needed by today’s internal auditors.