REMOTE STATE AUDIT THEORETICAL AND PRACTICAL ASPECTS

Abstract

Remote auditing is another tool that auditors can use instead of onsite auditing. Reasons for using remote auditing can range from security concerns to pandemics. The use of remote auditing must be justified and documented. Remote auditing may be appropriate for auditees who do not require a physical site audit and may be used in alternation with a physical audit for those auditees who have a good history of compliance and quality. Remote auditing existed long before the current pandemic. The process was not widespread, and when it was used, it was used at a convenient time for the company, usually to save money or resources.