2. Advantages and disadvantages of remote auditing
Paraphrasing article L.1222-9 of the French Labor Code, we could define "remote audit" as a term that designates any form of audit organization in which an audit that could have been carried out on the auditee's premises is carried out by an audit team away from these premises on a regular and voluntary basis, using information technologies within the framework of an engagement order specifically dedicated to this task.
Many of the advantages and disadvantages of remote auditing are identical in every respect to those of telecommuting; however, some advantages and disadvantages are quite specific to remote auditing.
We will analyze these advantages and disadvantages along three axes: human, material/organizational and specific.
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Advantages and disadvantages of remote auditing
Impact of remote auditing on the audit process
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- (1) - ABORD DE CHATILLON (E.), LABORIE (C.), VALETTE (A.) - Quelles conditions de travail et d'exercice du management en télétravail confiné ? - Résultats de l'enquête réalisée en avril et mai 2020, rapport de recherche de la Chaire Management et Santé au Travail, INP Grenoble IAE, CERAG, université Grenoble Alpes, 11 mai...
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