Audits in the usual form are currently not possible or only possible to a limited extent. Since it is not an option to forego revision audits, remote audits are the alternative: audits of internal processes that are not carried out in the company on site. Finally, the supervisory and management bodies‘ monitoring obligations remain unchanged.
However, there are a number of challenges to be overcome when performing remote audits. In addition to the verification of the authenticity of audit evidence, there are above all the technical and organizational requirements as well as the lack of personal contacts.
Read more about the challenges of remote audits and whether remote auditing will also be relevant in the future in this article by Haufe.
Please note that the article is only available in German.