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includes adjusting audit procedures to address new
risks and control environments.
• Flexible Approach: Develop a more flexible audit
approach that can adapt to the varying degrees of
remote work and the specific needs of different
departments.
3. Strengthening Cybersecurity Focus
• Cybersecurity Audits: Increase focus on
cybersecurity audits to assess and enhance the
security of remote work environments. Evaluate
the effectiveness of IT controls, data protection 5. Reassessing Risk Management
measures, and employee cybersecurity training.
• Risk Assessment: Continuously reassess risk
• Data Access Controls: Ensure robust data access management practices to identify and address new
controls are in place and regularly reviewed, risks associated with remote work. Update risk
particularly for remote access and sensitive assessments to reflect changes in the remote work
information. environment and its impact on controls.
4. Improving Communication and Collaboration • Continuous Monitoring: Implement continuous
monitoring practices to detect and respond to
• Virtual Communication Tools: Utilise and emerging risks in realtime.
master virtual communication tools to ensure
effective collaboration and information sharing. 6. Training and Development
Implement regular check-ins and updates to
maintain team cohesion. • Skill Development: Train internal auditors on
remote auditing techniques, technology use, and
• Clear Protocols: Establish clear communication cybersecurity. Ensure auditors have the skills to
protocols and guidelines for remote and hybrid navigate the remote and hybrid work environment
work to ensure all team members are aligned and effectively.
informed.
• Knowledge Sharing: Encourage knowledge
sharing and best practices among audit teams to
stay informed about effective remote auditing
strategies
Synopsis
The shift to remote and hybrid work models
presents challenges and opportunities for
internal audit functions. Internal auditors can
successfully navigate this evolving landscape
by embracing technological advancements,
adapting audit methodologies, and focusing on
effective communication and risk management.
Adjustments in these areas will ensure that internal
audits remain effective and relevant in modern
work environments.
40 | INSIGHT EXCHANGE INTERNAL AUDIT TODAY
