The aim of this paper is to provide internal audit functions with an overview of the status approximately six months before the regulation’s due date, what activities from internal audit functions are required by DORA directly, as well as what practices companies are adopting to comply with DORA and how internal audit can give assurance.
The views and opinions expressed do not necessarily reflect the official policy or position of any agency or organization on DORA. The information contained in this paper reflects a general informative view on DORA and its potential impact on Internal Audit.
