Remote auditing criteria

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Please consider this, ISO 19011:2018 mentions the possibility of using remote audits and virtual audits. There is an important remark: Performing remote audits can depend on the kind of risk to achieving the audit objectives, the level of confidence between auditor and auditee’s personnel and any regulatory requirements. Please check ISO 19011:2018 Annex A.1 Applying audit methods. See also Annex A.15 Visiting the auditee’s location and Annex A.16 Auditing virtual activities and locations.

Deciding when and how to use remote auditing techniques depends on the audit objectives, scope and criteria, the available technology, the competency of the auditee and auditor to use the technology, and the type of audit evidence that needs to be gathered. The key question is whether the remote auditing techniques allow you to meet your audit objectives while benefitting from the audit process, or whether the use of remote auditing techniques could be a disadvantage to your audit.

Some remote audit activities are:

• ensuring remote access protocols and devices, software, etc.;
• asking for permission in advance for any screenshots and consider confidentiality and security matters and avoid recording individuals without their permission;
• using floor plans/diagrams of the remote location for reference;
• maintaining respect for privacy during audit breaks.

I invite you to read this article later – What are the benefits and barriers when performing remote audits? - https://advisera.com/articles/what-are-benefits-and-barriers-when-performing-remote-audits/