THE ROLE OF INTERNAL AUDITING IN BUSINESS CONTINUITY

Abstract

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.