The last few weeks have been challenging to say the least. A lot has changed. From the way we grocery shop to the way we take in entertainment. A major change has affected our ability to perform work as usual. There was a time when we met physically in a conference room, held impromptu discussions in the hallway, or showed up at an office or desk to ask a question or discuss an issue. Especially, when your previous attempts at phone calls & emails did not held your desired results, you sought out the individual to speak with face-to-face.
Thank goodness for technology. For the last month I‘ve worked remotely, more than ever before. For the last five years one of my favorite sayings has been, “we have technology people, let’s use it”. Today this doesn’t ring more true to day than ever before. I’ve held more impromptu meetings on Skype for Business Messenger than any time in history. A lot of information is shared quickly and safely, decisions are made, and issues clarified. I’ve shared my desktop to aid in presentations or assisting others in sharing information. Many of us have increased the number of video conferencing utilized in place of travel.
I am currently, participating in an audit… remotely. I am reviewing documents shared safely on a SharePoint. I am able to 1) review the process to the procedure, 2) verify inputs, and output, 3) review objective evidence to requirements, 4) interview personnel, inquire of concerns, discuss findings, etc.
Performing audits remotely, may be a more intense effort than the traditional auditing process but amidst COVID-19, it is a desirable alternative to verify performance.
What are other Pros of Remote Auditing (eAuditing)?
- Allows organizations to maintain their certifications (especially during COVID-19 Pandemic)
- eAuditing saves on travel time and lodging expenses. (Economic Impact)
- Allows auditors to start working quickly and more efficiently by eliminating the additional discussions that result from simply being around the organizations employees.
- Streamlines documentation and record control
- Improves efficiency with decrease in time to write report due to electronic record of audit trails
What are the Cons of eAuditing
- Requires more bandwidth and internet speed to keep the technology used for communication and sharing of information effective. (Technology)
- Auditees must be timely for their assigned teleconference to be interviewed
- Reduces the relationship building that occurs naturally through face-to-face meetings
- Some scope of audit may require onsite to confirm objective evidence to requirement(s).
eAuditing
| Is | Is Not |
| The same audit process steps (including opening & closing meeting):
• Prepare • Perform • Report • Follow up
Confidentiality is adhered to |
A desk audit in which the auditee sends all records and procedures to an auditor to review in isolation.
|
| Concurrent:
• An auditor interviews the auditee in real time. • An auditor uses a computer, the internet, and cameras to view records and processes |
An unattended auditor reviewing a company’s computer files.
|
| Includes system assessments such as record control and procedure and process review. | A simple electronic survey or checklist of questions to answer. |
| The auditee has control of their online record system throughout the audit. | Records emailed to an auditor to review at a later date. |
