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.
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