September QP is out

Making Remote - Remote auditing

The COVID-19 crisis has brought remote auditing to the forefront.
There are definite pros and cons to remoting auditing that auditors must be aware of before deciding which route to take.
A remote audit requires planning,time, resources and implementation of auditing best practices,just as if conducting an on-site audit.
Taking adequate time and following best practices may be even more important when conducting a remote audit. The author offers eight best practices to incorporate into remote activities