The KPMG article formulates various questions that internal auditors should ask themselves in view of the Covid 19 pandemic. From this, it is deduced that immediate action and realignment by those responsible for internal auditing is required. For example, a key question internal audit should ask is „How can an internal audit team better leverage technology and data to gain comprehensive insights?“.
In this context, continuous risk assessment (CRA) is addressed, which enables internal audit to deal with the risks created by Covid-19.
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