This publication is developed with specialists from the Internal Audit Service from the European Commission 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.