Remote auditing for internal auditors

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.