Remote Auditing So Far

Remote auditing has gradually been introduced into audit activities for years, but following the COVID-19 pandemic, it has become essential. Now one year into the pandemic, it is becoming increasingly clear that the transition toward remote auditing may be permanent. This will have a variety of benefits for internal audit activities across the business landscape, but it does not come without its risks and challenges that CAEs must work to address. Even through such a change, is remains imperative that internal audit maintains a sound assurance function that can contribute to their organizations’ responses to the ever-evolving risks around them.

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