International Journal of Innovation and Applied Studies
ISSN: 2028-9324     CODEN: IJIABO     OCLC Number: 828807274     ZDB-ID: 2703985-7
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Covid-19: What challenges for internal auditors ?

[ Covid-19: Quels défis pour les auditeurs internes ? ]

Volume 30, Issue 1, July 2020, Pages 281–287

 Covid-19: What challenges for internal auditors ?

Sara Bayoud1, Nabil Sifouh2, and Mohamed Chemlal3

1 Faculty of Law and Economics, Mohammed V University, Rabat, Morocco
2 Faculty of Law and Economics, Mohammed V University, Rabat, Morocco
3 Faculty of Law and Economics, Mohammed V University, Rabat, Morocco

Original language: French

Received 8 June 2020

Copyright © 2020 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.


This article discusses the important role that internal auditors can play in a crisis situation, especially in these times of spread of the Covid-19 pandemic. First of all, our reflection is oriented towards the analysis of past experiences through the existing literature which revealed that in times of crisis, internal audit constitutes an assurance for organizations in their approach to managing emerging risks. Then, one of the objectives of this work is to underline the place of internal audit in the management of the risks engendered by the pandemic crisis through a set of relevant questions that the internal auditors must ask according to the potential risks to which the organizations are exposed to the Covid-19 era. Finally, a final objective is to recall the importance of the « Business Continuity Plan » for companies, and to what extent internal audit is brought to play a role as a lover and downstream in its activation.

Author Keywords: Pandemic, Economic crisis, Audit, Emerging risks, Crisis management, Business continuity.

Abstract: (french)

Cet article discute le rôle important que les auditeurs internes peuvent jouer dans une situation de crise, et notamment en ces temps de propagation de la pandémie de Covid-19. Tout d'abord, notre réflexion est orientée vers l'analyse des expériences passées à travers la littérature existante qui a révélé qu'en temps de crise, l'audit interne constitue une assurance pour les organisations dans leur approche de gestion des risques émergents. Ensuite, l'un des objectifs de ce travail est de souligner la place de l'audit interne dans la gestion des risques engendrés par la crise pandémique à travers un ensemble de questions pertinentes que les auditeurs internes doivent poser en fonction des risques potentiels auxquels les organisations sont exposées à l'ère du Covid-19. Enfin, un objectif final est de rappeler l'importance du « Plan de Continuité des Activités » pour les entreprises, et dans quelles mesures l'audit interne est amené à jouer un rôle en amant et en aval dans son activation.

Author Keywords: Pandémie, Crise économique, Audit, Risques émergents, Gestion de crise, Continuité des activités.

How to Cite this Article

Sara Bayoud, Nabil Sifouh, and Mohamed Chemlal, “Covid-19: What challenges for internal auditors ?,” International Journal of Innovation and Applied Studies, vol. 30, no. 1, pp. 281–287, July 2020.