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Spring Journal

Volume 31, Issue 1

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As Business Continuity has grown in significance, so has the desire to measure it effectiveness. Hence the internal audit function, who believe themselves to be the “eyes and ears” of the Board, have an increasingly important role to play.  To do this, however, they need to understand the process they are auditing and the rationale for the decisions that they might be evaluating.  This is not easy.

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