Some organisations have been experimenting with remote auditing for years, while exploring new auditing techniques and optimising the use of technology. Yet, few of them really implemented remote auditing. The current COVID-19 crisis however, forces us to abruptly adapt and adjust our traditional way of working.
The world we have known for years has changed drastically. Countries have taken draconic measures to tackle this invisible enemy, going as far as closing their borders and asking citizens to stay home. These current conditions have impacted our societies, resulted in an economic setback felt all around the world and have forced us to rethink the status quo. Many organisations have put their audit work on hold. Yet, given the adjusted risk landscape and changes in procedures, it is imperative that internal audit resumes their tasks as soon as possible. Given the travel restrictions and citizens being obliged to work from home, remote auditing is not an option anymore. It has become a necessity!
At KPMG, we continued to perform audits even during the lockdown measures by doing them in a remote way. It requires some adjustments to your audit approach but has been proven to work. The purpose of this article is to share some insights we hope will help you to adapt your internal audit process to cope with the different challenges of remote auditing.