THE ROLE OF INTERNAL AUDITING IN BUSINESS CONTINUITY
DOI:
https://doi.org/10.56362/Rev2298053JKljučne reči:
internal audit, business continuity, risks, disasters, recoveryApstrakt
The goal of auditing business continuity is to establish factual phenomena and to answer the question of whether the business continuity plan is effective and in line with the goals of the organization. The subject of the paper is examining the importance and need to consider business continuity at the entity level, analyzing the business continuity management system in the Republic of Serbia regulatory framework, the relationship of internal audit to business continuity, scanning techniques in information technology audit after disasters and analysis of critical information system applications.
Reference
Ashrafi, R., Haitham, A. (2022). A framework for IS/IT disaster recovery planning. International Journal of Business Continuity and Risk Management. 12 (1), 1-21.
Askeland, T., Flage, R., Guikema, S., D. (2021). Assessing the risk reducing effect of measures against intelligent attacks: review and discussion of some common approaches. International Journal of Business Continuity and Risk Management. 11 (1), 25-51.
Balkaran, L., Mark, J., E. (2022). Red flag risks. For many corporate mishaps, there were plenty of warning signs. Internal Auditor. 89 (2), 58-64.
Dushie, D. (2019). Business Continuity Planning: An Empirical Study of Factors that Hinder Effective Disaster Preparedness of Businesses. Journal of Economics and Sustainable Development. 5 (27), 185-191, 2014.
Fani, S., Subriadi, A., Business Continuity Plan: Examining of Multi-Usable Framework. Procedia Computer Science. 161, 275-282.
Federal information system controls audit manual (FISCAM). United States Government Accountability Office (2009). https://www.gao.gov/assets/gao-09-232g.pdf
Ha, K. (2019). Examining a research boundary within natural disaster management: qualitative case study. International Journal of Business Continuity and Risk Management. 9 (4), 298-311.
Hodge, B. (2021). An understanding of technology, third parties, and the human factor of security is vital to protecting the organization. Internal Auditor. 88 (4), 24-31.
Ilić, M. (2021). Business Continuity Management, UIRS webinar, Beograd.
Jain, P., Pasman, H., J., Mannan, M., S. (2020) Process system resilience: from risk management to business continuity and sustainability. International Journal of Business Continuity and Risk Management. 10 (1), 47-66.
Jakovljević, N., Jakovljević, J. (2021). The impact of the Covid-19 global pandemic on the responsibility of auditors. Finansije. 92-113.
Jeremić, N., Jeremić, M., & Jakovljević, N. (2021).Agilnost interne revizije. Revizor. 24, (95-96), 57-76.
Kall, V., L. (2022). Risk. The Test of Time In an age of digital transformation, legacy systems quickly become outdated. Internal Auditor. 89 (2), 25-29.
Lenning, J., Gremyr, I. (2017). Making internal audits business-relevant. Total Quality Management and Business Excellence 28(3). 1-16.
Međunarodni standard ISO 22301. Institut za standardizaciju Srbije objavljen SRPS EN ISO 22301:2020 60.60.
Odluka o minimalnim standardima upravljanja informacionim sistemom finansijske institucije (Sl. glasnik RS br. 23/13, 113/13, 2/17, 88/19, 37/21).
Odluka o uslovima upravljanja informaciono-komunikacionim sistemom pružaoca usluga povezanih s virtuelnim valutama (Sl. glasnik RS br. 49/21).
Pravilnik o uslovima upravljanja informaciono-komunikacionim sistemom pružaoca usluga povezanih s digitalnim tokenima (Sl. glasnik RS br. 69/21).
Rimmer-Hollyman, G., Oliver, M. (2022). Risky business. Internal audit can take a 5-step approach to providing assurance over an organization’s risk management culture. Internal Auditor. 89 (2), 52-58.
Sambo, F., Bankole, F., O. (2016). A Normative Process Model for ICT Business Continuity Plan for Disaster Event in Small, Medium and Large Enterprises. International Journal of Electrical and Computer Engineering. 6 (5): 2425–2431.
Strategija razvoja informacionog društva i informacione bezbednosti u Republici Srbiji za period od 2021. do 2026. godine (Sl. glasnik RS br. 86/21).
Venclova, K., Urbancova, H., Vydrova, H. (2013). Advantages and Disadvantages of Business Continuity Management. International Journal of Industrial and Systems Engineering 7:4, 2013.
Zakon o elektronskim komunikacijama (Sl. glasnik RS br. 44/10, 60/13 - US, 62/14, 95/18 - dr. zakon).
Zakon o informacionoj bezbednosti (Sl. glasnik RS br. 6/16, 94/17, 77/19).
Zakon o kritičnoj infrastrukturi (Sl. glasnik RS br. 87/18).
Zakon o smanjenju rizika od katastrofa i upravljanju vanrednim situacijama (Sl. glasnik RS br. 87/18).
Zakon o zaštiti podataka o ličnosti (Sl. glasnik RS, br. 87/2018).