How to conduct a remote internal audit?
Remote audit techniques are in essence the same as those used in person: Instead of sighting documents in person at your office, you can share files via email, Google drive, SharePoint, Dropbox, OneDrive, etc. In addition, the company can provide documents by sharing its desktop screen or via video conference using MS Teams, Zoom, etc., which is also used for interviews together with the phone. Surprisingly, reviewing documents and records virtually can be even more effective than doing so onsite. Businesses have already implemented these technologies. Remote internal audit can simply leverage this infrastructure for an additional purpose.
Some areas that can present difficulties during a remote audit involve manual processes or paper documents. In these cases, remote audits can use live video or even surveillance video to gather the necessary audit evidence.
Remote audit also does not mean that all the work is exclusively performed offsite. Some of the work can be conducted onsite as required. In particular, audit activities will be configured to take into account the company’s needs with regards to confidentiality and privacy.