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Internal Auditors as Strategic Partners in Business Resilience

Tshepo Maota (University of South Africa, South Africa) and Audrey Legodi (University of South Africa, South Africa)
Indexed In: SCOPUS
Release Date: November, 2025 | Copyright: © 2026 | Pages: 330
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Publication Status: E-Book and Print Version Available for Purchase
ISBN13: 9798337335964
ISBN13 Softcover: 9798337335971
EISBN13: 9798337335988
DOI: 10.4018/979-8-3373-3596-4

Description:

In today’s dynamic and risk-laden business landscape, the concept of business resilience has moved to the forefront for many organizations’ priorities. As companies face increasing threats like economic instability and cyberattacks, the need for proactive and integrated risk management has never been greater. Internal auditors were once viewed as primarily compliance monitors, are now being used as strategic partners who can provide critical insights and assurance across all levels of the organization. The evolving role of internal auditors in strengthening business resilience.

Internal Auditors as Strategic Partners in Business Resilience explores the evolving role of internal auditors as strategic partners in business resilience. This book examines how internal audit functions have transformed beyond compliance and financial oversight. Covering topics such as risk management, digital transformation, and sustainability, this book is an excellent resource for academics, researchers, internal auditors, risk managers, business leaders, corporate executives, students, policy makers, and regulators.

Coverage:

The many academic areas covered in this publication include, but are not limited to:

  • Artificial Intelligence
  • Business Resilience
  • Communication Sustainability
  • Crisis Management
  • Digital Transformation
  • Disaster Recovery
  • Educational Innovations
  • Fraud Prevention
  • Green Governance
  • Internal Auditing
  • Organizational Efficiency
  • Resilient Business
  • Stakeholder Engagement
  • Sustainability Assurance

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Tshepo Maota is a leading expert in IT auditing, disruption management, and governance frameworks, combining his PhD research, industry expertise, and professional certifications (CISA, COBIT) to drive innovative solutions in IT governance and risk management. His contributions continue to shape audit methodologies, cybersecurity frameworks, and IT governance strategies that enhance resilience, compliance, and organizational performance. His commitment to academic research and industry best practices positions him as a key thought leader in technology-driven audit methodologies and digital transformation strategies. With a vision for enhancing IT governance, integrating AI into risk assessments, and fortifying cybersecurity frameworks, Dr. Maota remains dedicated to advancing the body of knowledge in IT auditing and governance while providing strategic leadership in the evolving digital landscape.
Audrey Hlabisang Legodi is the Chair of the Department of Auditing at the University of South Africa (UNISA) and a Registered Government Auditor (RGA). She holds a PhD in Accounting Sciences with a focus on Public Sector Governance. With over 20 years of experience across auditing, finance, governance, management, and academia, she has demonstrated strong leadership and scholarly excellence. Her research centres on public sector governance, sustainability, and student work placements. She has served on multiple higher education councils, including Chair of Audit and Risk Committees. She has received various accolades for her research. Beyond academia, she leads impactful community initiatives focused on education and youth empowerment, guided by her belief in the right to a dignified life.

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