This technical paper provides guidance on auditing of public service continuity plans, including challenges related to increased digitalisation in Poland’s public sector. It aims to support internal audit functions across all levels of government, providing a methodology based on international standards, important elements of continuity planning highlighting key areas for auditors’ attention. Additionally, it includes examples of current practices and reports from other governments and discusses the implications and experiences related to digitalisation in the public service and how it will impact continuity in the public service.