EFFECTIVENESS AND QUALITY OF REMOTE AUDITING

Abstract

Remote auditing has emerged as a transformation in audit practices in response to changes in the work environment, particularly during the COVID-19 pandemic. This study aims to examine the effectiveness and quality of remote audits using a descriptive qualitative approach through literature review from various academic journals and scientific articles. Remote auditing offers time and cost efficiency, enhances auditors' work flexibility, and broadens audit coverage through the use of information technology. Moreover, this method encourages the development of auditors' competencies in technology utilization, critical thinking, and adaptive communication skills. The findings of this study indicate that remote auditing has effectiveness and quality comparable to conventional audits, provided that the audit procedures are conducted in accordance with established standards and supported by adequate technological infrastructure. However, challenges remain, such as limited direct observation, data security issues, and organizational readiness in implementing digital audit systems. Overall, remote auditing has the potential to become a primary method for conducting audits in the future, provided there is reinforcement of regulations, continuous improvement of auditor competencies, and sustainable technological support.