مجلة البشائر الاقتصادية
Volume 12, Numéro 2, Pages 427-445
2026-09-01
Risk Governance And Organizational Resilience In The Agri-food Sector: Empirical Evidence From A Multinational Company
Authors : El Mayouf Saida Naima .
Abstract
Organizations increasingly face complex and interconnected crises that can significantly affect their stability, performance, and long-term sustainability. Contrary to the perception that crises emerge suddenly, they often result from a gradual incubation process characterized by hidden vulnerabilities and weak warning signals. This study examines the role of internal audit as a proactive third line of assurance in supporting crisis management within a multinational agri-food company. Adopting a qualitative case-study approach, the research draws on crisis management theory, the COSO Enterprise Risk Management (ERM) framework, and the Institute of Internal Auditors (IIA) Standards. The findings indicate that internal audit contributes to the identification of emerging risks, facilitates cross-functional information sharing, and provides independent oversight during crisis situations. Moreover, internal audit supports post-crisis reviews and organizational learning, helping the organization strengthen its preparedness for future disruptions. Overall, the study demonstrates that internal audit plays a strategic role in enhancing organizational resilience and improving crisis response capabilities
Keywords
Agri-Food Sector; ; Crisis Management ; Organizational Resilience ; Risk Governance ; Weak Signals.
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