IIA-Australia Factsheet - Remote Auditing

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Author	IIA-Australia
Date	2022
Topics Explored	Internal Audit
Format	Factsheet
Extract/Description	Remote auditing is where an auditor uses technology to perform an audit without visiting the building where the audit client is located. The auditor uses technology to gather audit evidence to assess achievement of audit criteria.
Key Points	Internal auditors have been using electronic data from information systems for decades and yet had not adapted their work practices to consider remote auditing. Remote auditing should lead to quicker audits by removing logistic concerns such as travel. Work-from-home auditing seems to be associated with increased delivery times and, consequently, internal audit work programs are not completed on time. The reasons for this are unclear.
Relevant Industries	All
Level of Assumed Knowledge	Intermediate