4. A new audit

4.1 Remote auditing and teleworking

Should remote auditing be considered as telecommuting versus "home office", or as telecommuting versus "mobile working", or as telecommuting versus "working from home"?

All these terms are obviously confusing and deserve some clarification.

But first, let's get down to brass tacks: what is telecommuting?

So much has been written about this word (press articles, white papers, etc.)! Everyone has their own vision (employers, trade unions, government bodies, experts who often speak of "spontaneous generation"...). It's even possible to take stock of your telecommuting maturity on the Internet!

According to article L.1222-9 of the French Labor Code, "telecommuting...