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  • ContentsContents
  • Article InfoArticle Info
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  • RelatedRelated
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  • CitedCited
  • Article title
  • Abstract
  • Keywords
  • Relevance to practice
  • 1. Introduction
  • 2. A closer look on internal auditing
  • 3. Basics of complex systems
  • 4. Properties of complex systems
    • Nonlinear behaviour
    • Emergence
    • (Un)predictability
    • Scale invariance
    • Resilience
    • Unexpected breakdowns
  • 5. Internal audit and complex systems
  • 6. Contours of a new approach
    • Collaborative risk assessment
    • Stakeholder analysis
    • Interface analysis
    • Behaviour analysis
    • Digital twins
  • 7. Conclusions and directions for future research
  • References
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