How to Conduct an Effective and Efficient Remote Audit

Nowadays, the implementation of remote audits increasingly being carried out, especially since the Covid-19 pandemic. Usually this is done where the auditor or auditee is in a position that does not allow to travel, meet face to face (face to face or sometimes referred to as on-site audit) or other reasons. Activities carried out during on-site audits are still carried out such as review documents, interviews and field checks but with different methods, namely by using interactive communication methods.

Some of the advantages of the remote audit method we can find, including:

• Reduce travel costs. This happens because the auditee and auditor are in their respective locations without traveling.
• Increase the availability of auditors because audits can be carried out wherever the auditor's position is. Because at least even the absence of time u
• Increased use of technology.

This method is only legal to do although some people say that this method is not as effective as on-site audit considering that there are several risks that can occur during the remote audit process, including:

• Signal. The environmental conditions around the auditee or auditor sometimes make the signal conditions less friendly during the audit process. Unstable or weak signals are the main obstacles that sometimes make the audit process less effective and efficient.
• Device. Sometimes the auditee does not have sufficient resources to conduct a remote audit so that the use of the device as it is which can be an obstacle during the audit process.
• Skill. Not all auditees or auditors are familiar with all the devices needed during the remote audit process, both hardware and software. This is sometimes an obstacle where the auditee does not understand how to show audit evidence or other obstacles.
• The usual in-person observations during on-site audits are often not as flexible as compared to remote methods.

In view of these things, for this reason, it is necessary to prepare starting from the process of examining documents, field physical examinations, interviews including opening and closing meetings.

Some things that can be done to minimize the risks that may arise to make remote audits more effective and efficient:

• Conducting network tests. If possible, do a network check the day before the audit date to make sure there are no problems and set up a contingency plan if needed.
• Agree on interactive communication media that will be used during the audit process, both for the interview process, document review and field examination.
• Perform by using more than 1 device. To anticipate problems during the audit, prepare different devices (hardware or software).
• Prepare a checklist that you will use during the audit process. This will help to avoid any time lag wasted due to running out of questions that sometimes occur.
• Request documents in advance. This can help the audit process in preparing or submitting audit evidence. Because sometimes the process of showing the requested audit evidence will take a long time, then we can do that by asking the auditee to submit the audit evidence at the beginning.
• Share documents electronically during the audit process where the auditee must show audit evidence.
• For audits that require observation in the field, or the auditor wants to see the process directly, do it use a video call. But then again make sure there are no signal problems there because sometimes the signal in some areas will be weaker than others.

The bottom line is that remote auditing takes more effort than on Site audits to minimize all its constraints and limitations. If it is your first-time auditing with this method or the first time be an auditor with this process, it is worth getting to know in detail who your auditee is, starting from the process, related documents (including laws and regulations if any) including the interaction of the process before and after it.