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The Hybrid Shift
Evolution of Internal Audit
systems. Internal auditors may face challenges
accessing data traditionally stored in physical
locations or on company networks.
• Audit Scope and Focus: The shift to
remote work may change the risk landscape,
necessitating adjustments in the audit scope.
Auditors need to reassess the risks associated
with remote work, such as data security and
employee compliance.
Aditya Maheshwari
Principal, CFO Centre, Jaipur
aditya.maheshwari@cfocentre.com
The rise of hybrid and remote work models has
transformed the landscape of the modern workplace,
evolving from a pandemic necessity to a permanent
fixture. These flexible work arrangements have
enhanced employee morale and strengthened 2. Factors to Consider About Internal Audit
recruitment efforts across various sectors, including Teams and the Broader Organisation
private businesses and public organisations.
However, this transition has brought forth unique • Hybrid Work Expectations: Are the ‘ground
challenges, particularly for internal audit teams, rules’ around hybrid working completely
whose experiences with these new models can vary clear, i.e. what is expected and meant by
significantly based on organisational readiness. ‘hybrid working’? Is there scope to review and
modify this based on team and organisational
Despite these challenges, a consensus among internal requirements?
audit leaders highlights the substantial benefits that
hybrid and remote work models have introduced to • Onboarding Excellence: Integration &
their operations, reflecting a significant shift in how development of new/junior staff, e.g. learning
work is structured and executed in today’s dynamic through regular face-to-face interaction and
environment. mentoring, is generally more effective.
• DEI Matters: Maintaining a sense of ‘fairness’
The phenomenal rise of remote and hybrid work where staff choose different working practices,
models has significantly impacted internal audit e.g.the risk of giving preference to staff in the
processes, as elaborated below: office, such as’’ proximity bias’ or ‘presenteeism’.
Impact of Remote and Hybrid Work Are there wider implications for diversity and
Models on Internal Audit inclusion?
• Hybrid Competence: Are all teams/
1. Changes in Audit Planning and Execution leaders able to manage a hybrid working
model effectively, e.g., the right skill sets and
• Access to Information: Remote and hybrid work approach? Is additional training or sharing of
can complicate access to physicaldocuments and good practice needed?
38 | INSIGHT EXCHANGE INTERNAL AUDIT TODAY
