A SYNTHESIS ON THE EMERGENCE OF REMOTE AUDITING

IN LIGHT OF COVID-19

Presented to the Faculty of

Northern Luzon Adventist College
Department of Business Education

In partial fulfillment
for the Requirements of the
Course in Accounting Synthesis

By

Leny Joy R. Dupo

MAY 2021
 ABSTRACT

The unprecedented current situation caused by Covid-19, has disrupted most professions

across the globe with auditing being no exception. This disruption has caused about many

restrictions that impedes the auditor’s work. With such unforeseen catastrophe challenges never

before faced by auditors in performing audits are emerging.

In response, auditors need to be more agile and creative in performing audits and

complying with the auditing standards. Auditors and auditees alike had to transition from the

traditional on-site audit experience to comply with the new normal policies. Remote auditing has

come to the forefront throughout the pandemic as businesses have had to adapt their working

practices and as a result rethink their compliance.

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

organizations 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.

INTRODUCTION

The global pandemic is altering the way businesses operate and conduct audits. COVID-

19 puts a stop to travel, makes businesses reconsider having guests on their premises, and

dramatically alters how people communicate with one another (Goodwell, 2020). In fact, many

people are currently working from home right now to help stop the spread of the novel
coronavirus. Auditors are no exception. With remote work arrangements, reduced personnel,

business disruption, and a diversion of resources to focus on the health and safety of people and

business viability, the traditional audit fieldwork and its various components has likely been

impacted (Rivette, 2020).

Similarly, auditors have to adjust how they obtain sufficient appropriate audit evidence

on which to base the audit opinion, amid challenges relating to, among other things, access to

people or information, revising the identification and assessment of certain risks of material

misstatement, and changing planned audit procedures or performing alternative or additional

audit procedures as may be appropriate. Auditors may also find that the current circumstances

bring opportunities to do things differently, for example, by using new, or flexing the use of

existing, technology resources (Seidenstein, 2020).

With these impending challenges in the auditing world, remote auditing has come to the

forefront throughout the pandemic. However, this is not the only reason for this new way of

working. In an increasingly digital world, companies are turning to remote audits as a way of

efficiently managing their financial, operation, product, and supply chain audit processes

(Cotton, 2021).

Fortunately, in recent years, most audit firms have been investing in technology and

training to facilitate remote audit procedures and were already working in a paperless

environment. These efforts have helped enhance flexibility and minimize disruptions to business

and audit operations (DeAngelo, 2020).

REVIEW OF RELATED LITERATURE

Even prior to 2020, internal audit programs were already in a precarious spot as

companies tried to do “more with less”. Long past were the days of multi-or even full week
onsite audits with a large audit team. Companies opted for onsite EHS audits with 2 auditors (1

ENV, 1 H&S) for 2-3 days or a risk-based audit that focused solely on big ticket items. Now,

companies face a challenge regarding how to maintain visibility into facility compliance while

forgoing site audits. The conversation about new audit approaches, use of technology, and

remote auditing techniques has gone on for several years. However, in various polls of

companies conducted over the past two years, few firms report implementing remote auditing

beyond test scale (Ramirez, 2020).

To date, some organizations have been experimenting with remote auditing for years,

while exploring new auditing techniques and optimizing the use of technology. Yet, few of them

really implemented remote auditing. The current COVID-19 crisis however, forces audit firms to

abruptly adapt and adjust our traditional way of working (KPMG, 2020). It is due to the

pandemic and its related worldwide travel restrictions, combined with the existing need to

conduct regulatory-, legal-, or immediate need-driven audits, are renewing the conversation and

focusing internal audit efforts on finding alternatives to the traditional face-to-face audit that can

be implemented now. Remote auditing may be a good go-to alternative, especially because most

companies have restricted travel to business-critical functions, and many jurisdictions in the

world have temporarily closed borders (Ramirez, 2020).

From major to minor companies and audit firms around the globe, remote auditing

become the means to an end. KPMG for instance continued to perform audits even during the

lockdown measures by doing them in a remote way. It requires some adjustments to their audit

approach but has been proven to work (KPMG, 2020).

More so, within a few weeks of the start of the COVID-19 pandemic, the international

audit community acted to provide a path forward for certification bodies, auditors, and certified
companies: the expanded use of remote auditing. The process of remote auditing has been an

option for QMS certification audits within the ISO 19011 standard, “Guidelines for auditing

management systems.” However, prior to 2020, remote auditing was infrequently used as a

means of conducting the typical ISO 9001 audit (Bernstein, 2021).

And as desperate times calls for desperate measures auditors and auditees had to

transition from the traditional on-site audit experience to a remote one. In this transition, auditors

had to review and revise processes and procedures for remote audits to accommodate wider use

(Schneyder, 2020).

New information and communication technologies (ICT) have made remote auditing

more feasible. ICT is the use of technology for gathering, storing, retrieving, processing,

analyzing and transmitting information. It includes software and hardware such as smartphones,

handheld devices, laptop computers, desktop computers, drones, video cameras, wearable

technology, artificial intelligence, and others. As access to ICT has increased, remote auditing

has become more commonly used. This allows the auditor to communicate with people globally,

accessing a wide range of information and data.

These techniques transform the way auditors work. These ICT open the opportunity to

audit sites and people remotely especially in adapting audits to different organizational models.

ICT also helps increase the size or quality of sampling in the audit process, when prepared,

validated and used properly. This is the case, for example, when using video cameras, smart

phones, tablets, drones or satellite image to verify physical settings such as pipe identification in

the petroleum industry, machinery settings, storage areas, production processes or forest or

agricultural sites. The use of ICT may be appropriate for auditing/assessment both locally and

remotely.
CONCEPT OF REMOTE AUDITING

Remote audits are not that different from physical audits. In fact, its component is in many

ways analogous to an in-person audit. However, the focus, burdens, and execution of these audit

phases differ. “Remote audits refer to the use of ICT to gather information, interview an auditee,

etc., when “face-to-face” methods are not possible or desired (ISO 19011).

This is one of the audit methods described in ISO 19011:2018 Annex A1. The value of this

audit method resides in its potential to provide flexibility to achieving the audit objectives. In

order to realize the benefits of this audit method, all interested parties should be aware of their

role in the process, inputs, expected outputs, and risks and opportunities that will provide the

basis to achieve the audit and audit program objectives. As mention in the related literature, to be

able to execute remote audit process, information and communication technology (ICT) is

needed.

Remote audit is the same as an on-site audit, with the exception that the auditor engages with

clients via technology. Thus, it allows auditor to engage with a business, cover document and

record review, tours of your premises, interviews with workers and presentation of findings by

using a range of technology platforms (Cotton, 2021).

To put it simply, remote audits are audits that are performed virtually rather than on-site with

a client. Auditing remotely is not a new concept; however, just as companies had to adjust to

employees working fully remotely, auditors too needed to quickly adapt their audit procedures

and communications to fulfil their obligations while working completely remote.

FEASIBILITY OF CONDUCTING REMODE AUDIT (PARTIAL REMOTE AUDIT)

The use of ICT for remote auditing will only be successful if the right conditions are in

place. The fundamental ones are that technology is available and that both auditors and auditees
are competent and at ease with its operation. This should be assessed prior to the decision to use

remote techniques. This preparation contributes to optimizing the audit process (ISO). There are

two general scenarios:

─ On-site remote auditing: the auditor is at the organization sites and is auditing people,

activities or processes that are offsite;

─ Off-site remote auditing: the auditor is not at the organization and people and processes

are located either at the client’s facility or at another location (such as an off-site

installation).

At the minimum, the feasibility of conducting a remote audit using ICT should be

considered when deciding whether to conduct a remote audit and establishing the audit plan, and

the first step to ensure its feasibility relies on the following cases:

1. That the Certificate holder/ audited organization agrees to the conducting of a remote

audit and the proposed method for conducting it (Rainforest Alliance, 2020).

2. Second, determining what technology may be used, if auditors and auditees have

competencies and appropriate technology available to share required documentation and

connect directly with relevant staff or members as required (International Organization

for Standardization)

3. That full confidentiality, security and data protection is ensured for all data shared

during the audit. This may require specific agreements between the auditor and auditees

for the use of recordings etc. (Rainforest Alliance, 2020). As for the tools that will be

used, it’s important to ensure that they’re in line with the required security and
 confidentiality guidelines and that they are easily accessible to all auditees. It might be

good to anticipate any issues by testing beforehand (KPMG, 2020).

4. That a risk assessment has been made to identify areas (people, activities, sites) that

cannot be adequately assessed by remote audit alone (Rainforest Alliance, 2020).

Feasibility also depends on the online connection quality. A weak bandwidth or limited

hardware capability may slow the process to the point of inefficiency. The audit process may be

affected by the speed at which the auditee access and shows evidence by video, or through a

tablet or computer (International Organization for Standardization).

Confidentiality, Security and Data Protection (CSDP)

Critical to the use if ICT are confidentiality and security issues, as well as data protection.

The auditors and the auditee should take into consideration legislation and regulations, which

may require additional agreements from both sides. Where applicable by National law, the DPO

(data protection officer) of both organizations should be involved in assessing these issues. In

some situations’ security requirements will not allow for the use of ICT. To prepare for the use

of ICT, all certification legal and customer requirements related to confidentiality, security and

data protection should be identified and actions taken to ensure their effective implementation.

This implies that both the auditor and the auditee agree with the use of ICT and with the

measures taken to fulfil these requirements (ISO).

Risk Assessment

The risks for achieving the audit objectives should be identified, assessed and managed.

Another important issue is to understand what processes, activities or sites of the organization

may be audited remotely with which ICT tool available.

 IAF MD 4.2.1 makes clear that this decision should be based in the documented

identification of the risks and opportunities that may impact the audit each ICT considered.

Furthermore, considering the risks and opportunities identified in 4.2.1, the

audit/assessment plan shall identify how ICT will be utilized and the extent to which ICT will be

used for audit/assessment purposes to optimize audit/assessment effectiveness and efficiency

while maintaining the integrity of the audit/assessment process as according to IAF MD 4.2.3.

The table below lists the main issues to assess feasibility and risk analysis for a remote audit

(ISO 9001 Auditing Practices Group, 2020):

 FEASIBILITY AND RISK ANALYSIS FOR REMOTE AUDITS
1. Confidentiality, Security & Ensure agreement between auditor and auditee about CSDP issues. Document any
Data Protection (CSDP) arrangements to ensure them.
There is a stable connection with good online connection quality
The ICT allows access to relevant documented information including software,
databases, records, etc.
2. Use of ICT It is possible to make the authentication/identification of interviewed people
preferably with image
If observation of facilities, processes, activities, etc, is relevant to achieve audit
objectives, it is possible to access them by video
3. People in the organization It is possible to access and interview people relevant for the QMS
If the organization is not operating regularly, due to contingency situations, the
4. Operations processes/activities being performed are representative and allow fulfilment of the
audit objectives
In case of complex organizations, processes, or products and services and where the
objectives of the audit type require full assessment of the standard and wider
5 Complexity of the
sampling (e.g. initial assessment or reassessment) a careful analysis of feasibility of
organization and Audit Type
remote audits to fully evaluate the organization conformity to all requirements should
be performed.
The audit objectives can be attained with the remote audit - proceed to remote
audit
6 Conclusions The audit objectives can be achieved partially - a remote audit may be done partially
and later complemented with a onsite audit
The audit objectives cannot be attained via remote audit
Finally, when analysing feasibility, the digital quality of the data to be reviewed should
7. Validate risk analysis with
also be considered. This is more relevant when the organization still retains
audit program manager
information on paper that needs to be scanned for remote review.

METHODS OF CONDUCTING REMOTE AUDIT

A. AUDIT PLANNING

Audit planning and scoping is critical in every audit. In fact, the audit planning for a

remote audit is more than assembling an agenda for the topics to be audited. Remote audit planning

now involves identifying the video platform to be used and ensuring the log-in credentials are

received in advance of the audit.

 This meeting also includes a discussion of the scope and schedule, and auditors must

allow adequate time to explain the remote audit approach to the participants. This should include

an explanation of anticipated similarities and differences between face-to-face audits that

stakeholders are accustomed to and remote audits. How and when will the information be shared

in the future? Which medium will be used? Are there elements to consider related to

confidentiality or authorizations? These are some of the questions that should be addressed

(Litzemberg & Ramirez, 2020).

Table below provides requirements, activities and process that are likely to be remote audited:
 AUDIT ACTIVITIES REMOTE INTERACTIONS

1. Auditing activities

a. Opening and closing meetings with people

from different sites
b. Audit plan reviewing at different stages of the Phone call, video conference, Web meeting
audit
c. Intermediate conclusions report
d. Audit team intermediate meetings

2. Organization’s processes/activities/people

a. People working from home or off-site

b. Processes or activities where the audit object
is mainly the review of documents and 1.Video conference with screen share
explanatory information obtained through 2. Realtime video images obtained with drones,
interview such as purchasing, human mobile or fixed video cameras.
resources/training, commercial processes, design 3.Access to video monitoring of sites
and development. Many of these activities are
performed by shared services.
c. Infrastructure that has a wide territorial range
such as water or energy transportation

3. Particular situations Video conference, real time images, shared

a. Participation of experts screen, asynchronous document and data review
 B. REMOTE AUDIT EXECUTION

The execution phases of a remote audit are quite similar to that of a traditional audit.

With the main differences being that video conferencing will replace the interviews and

documentation needs to be transferred to you through a document sharing platform. Executing

the remote audit might be challenging, but practitioners are still required to meet the auditing

standards and the same quality and documentation standards will have to remain in place.

C. SITE RECONNAISSANCE

The remote site reconnaissance is perhaps the most challenging aspect of the remote

audit. The companies that contributed to this knowledge brief have tried various technology

solutions to accomplish an adequate site reconnaissance. One approach was to use live, two-way

communication technology, including livestreaming, two-way smart glasses.

D. REPORT: REVISITING THE PROTOCOLS

Communication is crucial throughout every audit. Especially with remote audits, audit

teams should be clear and consistent in their communication. For remote audits, reporting

protocols might need to be revisited with regard to their frequency and the way in which audit

teams report to the auditee as sufficient interaction is crucial.

E. CLOSING REMOTE AUDIT MEETINGS

The closing meeting for a remote audit is much the same as the closing meeting for an in-

person audit. It is suggested to schedule the closing meeting one to two days following the

remote interviews. This allows the audit team members to review their own notes and findings,

as well as have a remote audit team meeting to compile preliminary draft audit results

(Litzenberg & Ramirez, 2020).

 F. REMOTE AUDIT CONCLUSION

Audit report should clearly state the extent of use of ICT as well as the effectiveness of its

use in achieving audit objectives. The report should indicate those processes that could not be

audited and should have been audited on-site. This information is important for the decision

process and subsequent audits (ISO).

 Once the audit is concluded, practitioners should debrief on the remote audit procedure

to assess its effectiveness and to identify opportunities for improvement.

In addition to a standard on-site audit report, remote audit reports will also include details

about the remote auditing methods that have been used and will clarify the effectiveness of the

audit in achieving the stated objectives.

BENEFITS OF REMOTE AUDIT

Remote audits bring a number of benefits when compared to the traditional audit. These

include:

1. Reduced travel costs. For an audit program with multiple annual audits, remote

audits can provide significant savings. With it, both the business and its auditors will

work from the comfort of their own home or office, meaning travel time and

accommodation expenses will be eliminated (Cotton, 2021).

 2. An expanded pool of available auditors. The retiree in Tennessee, the part-timer in

Colorado, or the even the auditor in Van Nuys can expand your audit staff (Litzenberg

& Ramirez, 2020).

3. Improved efficiency. As travel time is reduced, auditors will have more time to focus

on undertaking the audit itself and use their time wisely to review all aspects of the

business and its processes. Efficiency also results to more flexibility with scheduling

(Gallo, 2020).

4. Expanded coverage. Remote audits allow for more coverage when competing

priorities of volume and time limitations occur.

5. Expanded use of specialists. Specialists can connect remotely for selected interviews

or parts of audit planning, and they need not be present for a full audit.

6. Improved document reviews. Remote reviews of plans and documentation,

at the auditor’s own pace, contribute to a higher quality review and a deeper dive

into the documentation.

7. Requires the auditor to be more prepared than while on site (no tour to drive

document requests and discussions).

8. Improved use of available technology strengthens documentation and reporting

Litzenberg & Ramirez, 2020).

LIMITATIONS OF REMOTE AUDIT

Some limitations of the remote audit approach as executed by the companies include:

1. First-hand observations cannot be replaced. There is nothing like seeing processes

first-hand, observing body language, or even noticing a smell that should not be there.
 2. Remote auditing makes it hard to build rapport with auditees. Opportunities to provide

hints, tips, and observations for improvement are lost. It is hard to identify best practices

or describe things that others may benefit from, outside of the documentation process.

3. The lack of in-person interaction opens other opportunities for fraud. The opportunity

to present doctored documents and to omit relevant information increased. This may call

for additional planning, some additional/different audit procedures, or a follow-up once

the barriers to a traditional audit lift (Barnhill, 2020).

POTENTIAL CHALLENGES TO CONSIDER IN REMOTE AUDIT & ACTIONS TO

MITIGATE IT

Potential challenges Actions to mitigate those challenges

Inability to access locations may necessitate
reprioritizing the audit plan to focus on audits
that can be performed remotely.
Engage early with management and your audit
committee Chairperson to agree changes.
Prioritize availability of evidence, systems and
topics that sit above field and manufacturing
locations.

Access to the required documentation Understand the level of electronic vs paper-based

depending on the level of electronic vs paper- evidence, explain to management your
based evidence. requirement for electronic copies and request
evidence as far as possible in advance to allow for
scanning paper documents.

Timeliness of receiving information, which is Keep on top of all document requests, with clear
harder to enforce when you operate remotely. deadlines defined for receipt. Retain all requests in
a single document and share this with
management daily.

Risks associated with delays in receiving Accelerate the deployment of analytics to increase
information, where there could be a lack of coverage, focus on outliers, and reduce business
credibility of audit information received interruption, while providing valuable insights and
remotely. assurance.

For data, request a replicated production

environment with an “as of” time stamp that gives

Lack of face-to-face interactions make it
harder to build a rapport with management
and to understand the culture of the
organization.
Calls are likely to need scheduling, removing
the ability for ad hoc ‘at desk’ conversations
with management.
Coaching team members is more difficult
remotely and it may take more time than
when team members are collocated.
It is harder for team members to share
knowledge and stay aware of progress from
other scope areas that may impact their own
area when the team is not co-located. Teams
are in general more efficient and focused
when co-located. Team members are more
likely to be pulled into other activities when
working remotely.
Reports and work papers may take longer to
get reviewed than they would in a normal
business environment.
Work may seem less structured when
performed remotely compared to when it is
conducted in a normal business environment.
auditors access to extract data without accessing
the real time production environment.
For physical evidence, request the auditee time
stamp evidence. For example, photos of assets or
inventory.
Use video during fieldwork to perform
“talkthroughs” and other activities, including
meetings that would have been held in person.
Leverage newer conference facilities and agree
with management in advance if appropriate to
record the conversations as audit evidence.
Identify key management during planning and
schedule time well in advance for walkthrough,
progress updates and close-out discussions.
Pre-fieldwork coaching through video allows for
more effective feedback. The team lead should
hold calls with each team member in advance of
fieldwork to walkthrough their scope area and
work program and support preparation of test
sheets.
Setting up regular team catch up calls in advance
of and during fieldwork (e.g. daily stand-ups to
share progress and emerging findings; more
detailed weekly meetings and prior to the close
meeting) to promote collaboration.
To improve efficiency, a video-meeting should be
scheduled with the auditor to review reports and
work papers in real-time.
Adopt a set of guiding principles: • Support
flexibility for where, when, and how work is
performed; • Recognize open communication and
clearly defined deliverables; • Encourage remote
workers to disengage as appropriate and maintain
work life balance; • Proactively discuss tools and
 technologies, be open to more efficient
technologies to improve the audit.

For global organizations, time differences When allocating resources, factor in time zones
may make it difficult to schedule calls with and locations of people working on the same or
management and other team members. overlapping scope areas, determine feasibility of
co-sourcing resources as appropriate.

Where teams are in different locations, Balance language skills across teams at planning
language barriers make it harder to translate stage so that translation is available as needed.
documents in real time, and can be greater Review need for external language support if
over the phone than face-to-face. needs are not aligned.

Staff may be less engaged in the audit where Instigate daily stand-ups, weekly check-is and
they operate remotely. virtual coffee breaks to maintain motivation. Be
aware of employee wellness, and contingency plan
for some level of illness.
(Deloitte, 2020)

CONCLUSION OF THE STUDY

As remote audit is still in its experimental stage, there is a higher risk associated with it.

But with the continuous studies related to it, continuous revision of protocols to improve the

credibility of data and audit evidences gathered by auditors, and thorough risk assessment

evaluation, it is feasible to conclude that the audit risk associated with remote audit could be

reduced to an acceptable level.

As in the present case of using remote audit, it could not be used solely and fully to

draw an independent auditor’s report, nonetheless we can conclude that they are effective

means of compliance and internal control assessment of a company.

The setback however, is that remote auditing is not always the best choice. Unless all

the necessary Information and communication technologies are present, learned and

implemented for both the auditor’s and auditee organization; all the CDSP requirements are

followed and thoroughly integrated; and most importantly risk associated with the audit is
covered; if these are not properly implemented, best not to use the remote auditing process to

draw out auditor’s opinion.

Nonetheless, these drawbacks do not officially close the doors for the use of Remote

audit in the near future. Though Remote audit cannot replace the traditional on-site/in person

audit; still with the technological advancement, continuous innovation and integration of digital

tools in the audit world, there is greater possibility that remote audit will be integrated in the near

future, provided further and more intense studies is conducted by the regulatory and accrediting

agencies.

Remote Auditing may not come into full light at present. But a potential is already seen

in it. And this potential is not far from being realized and will gain its momentum sooner or later

as the auditing landscape and its twin in technology is continually evolving. As the famous

philosopher says ‘, "Necessity is the mother of invention.”

RECOMMENDATION OF THE STUDY

From the research conducted, we can conclude that remote auditing has a potential to be a

globally approved type of audit. But it needs to undergo thorough proof reading, testing and

improvement to be able to achieve its full potential. Hence, this part of the synthesis discussed

some of the vital process in remote auditing that needs extra attention and more enhancement.

First, companies should not engaged into remote audits unless you have the necessary

knowledge, tools, equipment and technology to conduct it. But if both the auditee and audited

parties agreed to it, its best that both should have a trial and error testing on the ICT tools agreed

upon to be used for the audit. More focus should be placed on perfecting ICT tools to facilitate

and drive the effectiveness of remote audits and inspections as these tools are vital to

maintaining the integrity, efficacy, and efficiency of virtual formats.

 ICT is still being developed and tested. New technologies such as sensors, DNA testing,

artificial intelligence, drones, and satellite imagery could be used in the future to improve remote

audits. Many of these technologies will work in sync, such as sensors collecting data (visual

images, odors, gases, and other measurements) that will be fed into digital platforms that perform

predictive analytics and machine learning. Mastery of these ICT tools is the key to Remote audit

success.

Next, as auditing standards keeps evolving, internal audit controls and requirements

should also evolve with it. Remote audit planning and preparation take more time than a

traditional audit. It is vital that sufficient time is given to logistical planning, shipping/testing of

ICT tools, and ensuring that everyone is comfortable with the audit plan. Contingency plans

should also be agreed upon beforehand to ensure that interruptions are handled quickly. As

auditors and facilities become more familiar with ICT tools and processes are streamlined to

optimize the audit flow, technology glitches should become less frequent.

For now, the best means of deciding on an audit format will be to assess several factors

including the audit's scope, the risk of the product being produced, the history of the facility and

company, the availability of competent auditors and auditing resources available, the travel or

site restrictions/security concerns in place, and the ICTs that can be utilized. The key to success

will be diligent audit planning, ensuring that all parties are familiar and comfortable with the

ICT(s) used, and allowing time to conduct a test run to ensure that the communication system is

working correctly.

Although no one can predict what will happen with the pandemic with absolute

accuracy, it is safe to bet that remote audits will remain a staple for the foreseeable future.
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