Supported by ECIIA, Specialists from the Internal Audit Service at the European Commission have described the way to implement remote auditing by using the new Guide on Remote Auditing for the use of Internal Auditors.
This guide describes, what a remote audit is, how to assess whether an audit can be conducted remotely, what tools are available for remote auditing, and how to approach remote auditing in the organization.
The guide includes a number of practices that are often not yet common in the organization, but were learned during the Covid 19 pandemic and that auditors should consider when conducting a remote audit.
The document can be downloaded here.
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