Our Remote Site Visit Audit Work Program outlines a detailed framework for conducting audits remotely, utilizing advanced communication technologies such as videoconferencing, document sharing and remote interviews. This approach eliminates the need for physical presence, offering benefits like reduced travel costs, increased operational efficiency and improved environmental sustainability. This document addresses challenges such as verifying physical evidence and maintaining interaction quality, emphasizing the need for clear objectives, robust planning, auditor training and effective technology use. It serves as a versatile guide to help organizations customize audit processes while ensuring adherence to high standards of accuracy and control.

This document includes three samples tailored to various audit areas. Sample 1 focuses on operational processes such as order entry, revenue recognition, contracts and commissions, offering detailed steps to evaluate controls and identify inefficiencies. Sample 2 focuses on financial and banking activities, including accounts payable, payroll, treasury and fixed assets, with an emphasis on compliance and reconciliation practices. Sample 3 evaluates compliance with corporate policies and the effectiveness of key business functions, addressing areas like payroll, accounts receivable and treasury management. Together, these samples provide a robust structure for thorough remote audits.

Audit steps include:

• Discuss the nature and scope of the audit with key personnel.
• Correspond with management on auditing special challenges in the country.
• Evaluate procedures to control access to payroll programs and data files.
• Obtain an understanding of the entity's policies concerning the approval of discounts offered to customers.