The impact of COVID-19 on enterprise risk management processes in the context of internal audit

The purpose of this study is to theoretically reveal the impact of COVID-19 on enterprise risk management processes in the context of internal audit. In line with the purpose of the study, the impact of COVID-19 on enterprise risk management processes were evaluated in terms of internal audit by examining the studies and documents related to the subject. In the study, it has been tried to examine what changes in the context of COSO components caused by the existing and new risks faced by organizations during the epidemic process. Within the scope of the study, it has been tried to determine the situations that affect the enterprise risk management processes caused by the COVID-19 pandemic. As a result of the study, it has been reached that dynamic risk management and dynamic/agile audit approach have gained importance as a new generation risk management during and after the COVID-19 process.