Specialists* from the Internal Audit Service at the European Commission, assisted by the ECIIA have described the journey to adopt remote auditing, on the new Guidance on remote auditing for the use of internal auditors.
The purpose of this guidance is to describe what remote auditing is, how to assess whether or not an audit is suitable to be conducted remotely, the tools that are available for remote auditing, and how to approach remote auditing in the organization.
It describes a number of practices not yet commonly used in the organization, learned during the Covid 19 pandemic, which the auditors should consider when performing a remote audit.
* The document has been developed by Luka Varenina, member of the Internal Audit Service of the European Commission, with the support and input from other members of the Internal Audit Service of the European Commission. Additional input and assistance were provided by the ECIIA coordinated by Peter Hartog, CEO ad Interim, Manager Professional Practices at IIA Netherlands.
The press release is available here.