The Impact of COVID-19 on the Role and Activities of Internal Audit

This paper is based on materials and discussions at a Smart Interactive Talk among members of the IACOP and relevant global experts on April 20, 2020. The aim was to address the impact of the COVID-19 pandemic on internal audit work. Representatives of four countries, the Netherlands, Ukraine, the Republic of South Africa, and the United Kingdom, gave presentations followed by a question & answer session. The event agenda is in the Annex.