Remote Audit

Answer: Besides documentation audit (which you can send to the auditor before the audit local phase), other situations for remote audit should be evaluated by the auditor on a case by case scenario, considering the specific organizational context, identified risks and implementation methods applied, so it is not possible to point a proportion or rule. What I can say to you is that an auditor would keep remote audit to a minimum, because direct observations are one of the main resources for compliance verification (e.g., even when auditing teleworking the auditor can find some local evidences in the organization like systems access logs).

This articles will provide you further explanation about performing an audit:
- How to prepare for an ISO 27001 internal audit https://advisera.com/27001academy/blog/2016/07/11/how-to-prepare-for-an-iso-27001-internal-audit/
- How to make an Internal Audit checklist for ISO 27001 / ISO 22301 https://advisera.com/27001academy/knowledgebase/how-to-make-an-internal-audit-checklist-for-iso-27001-iso-22301/

These materials will also help you regarding performing audit:
- Preparing for ISO Certification Audit: A Plain English Guide https://advisera.com/books/preparing-for-iso-certification-audit-plain-english-guide/
- ISO Internal Audit: A Plain English Guide https://advisera.com/books/iso-internal-audit-plain-english-guide/
- ISO 27001:2013 Internal Auditor Course https://advisera.com/training/iso-27001-lead-auditor-course/