What is a Remote Audit?

A remote audit, also known as a virtual audit, is a method of conducting an audit using information and communication technology (ICT) — such as video conferencing, screen-sharing, email and telephone — to gather audit evidence without an auditor being physically on site.

CCI conducts remote audits in accordance with IAF MD 4 (the IAF Mandatory Document for the Use of Information and Communication Technology for Auditing/Assessment Purposes). The decision to use remote techniques, and the extent to which they are used, is assessed on a case-by-case basis — taking into account the client's processes, the applicable standard, data security and confidentiality, and whether the audit objectives can be reliably achieved without an on-site presence. Some audit activities may still require an on-site visit.

Whether conducted remotely or on-site, the overall aim is to evaluate audit evidence objectively to determine the extent to which the audit criteria have been fulfilled.

Our remote auditing process allows our auditors to review documentation, conduct interviews and carry out site tours using technology. Remote audit activities can be co-witnessed by multiple stakeholders within your organization, who can interact with auditors via a live video link.