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DC Field | Value | Language |
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dc.date.accessioned | 2019-05-14T08:07:30Z | - |
dc.date.available | 2019-05-14T08:07:30Z | - |
dc.date.issued | 2018 | - |
dc.identifier.citation | Muscat, M. (2018). An analysis of business continuity practices within Maltese companies (Master’s dissertation). | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar//handle/123456789/43123 | - |
dc.description | M.ACCTY. | en_GB |
dc.description.abstract | Purpose: The aim of the study is to analyse the extent to which Maltese companies operating in the financial and non-financial industries embrace the concept of business continuity plan, and to assess its overall implementation. The study explores the benefits and challenges of business continuity plan implementation. Additionally, it determines the attitude and role of the internal audit function towards business continuity plan assessment. Design: In order to achieve these objectives, face-to-face interviews were conducted with senior management responsible for business continuity, or other individuals involved in business continuity related decision making, as well as internal auditors within local companies. Findings: Results demonstrate that all financial companies and some of the non-financial companies have a formal business continuity system. Some non-financial companies are currently developing the plan or intend to initiate the process. There is an element of similarity among those companies with an established plan since there is lack of regular testing and awareness among operational employees. Companies seem to understand the benefits that the business continuity plan delivers. The identified challenges that may hold back business continuity developments are lack of budget and absence of knowledge of business continuity plan. The attitude towards business continuity plan assessment varies across companies, with some performing an independent audit review or self-review. Conclusion: The majority of the companies, mostly the non-financial ones, still have some way to go in order to have a well-integrated continuity culture and high level of maturity. This is due to the fact that such companies are either laid back in the process, lack awareness, or do not perform testing and an independent review. Value: This study provides information through recommendations on how local companies can enhance their continuity culture and the maturity of the business continuity plan. Furthermore, it can be used as a benchmark between companies. This study is also feasible to those companies which do not have an established plan as they can understand its importance. | en_GB |
dc.language.iso | en | en_GB |
dc.rights | info:eu-repo/semantics/restrictedAccess | en_GB |
dc.subject | Business enterprises -- Malta | en_GB |
dc.subject | Business planning -- Malta | en_GB |
dc.subject | Auditing, Internal -- Malta | en_GB |
dc.subject | Crisis management -- Malta | en_GB |
dc.title | An analysis of business continuity practices within Maltese companies | en_GB |
dc.type | masterThesis | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.publisher.institution | University of Malta | en_GB |
dc.publisher.department | Faculty of Economics, Management and Accountancy. Department of Accountancy | en_GB |
dc.description.reviewed | N/A | en_GB |
dc.contributor.creator | Muscat, Marisann | - |
Appears in Collections: | Dissertations - FacEma - 2018 Dissertations - FacEMAAcc - 2018 |
Files in This Item:
File | Description | Size | Format | |
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18MACC076.pdf Restricted Access | 1.32 MB | Adobe PDF | View/Open Request a copy |
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