A RECOMMENDATION REGARDING INTERNAL AUDITING REMOTE WORK PRACTICES

Gurol Baloğlu and Kaan Ramazan Çakalı
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Gurol Baloğlu: SuZER GRUBU
Kaan Ramazan Çakalı: Turkiye Kalkınma ve Yatırım Bankası A.Ş.

Ekonomi Maliye Isletme Dergisi, 2022, vol. 5, issue 2, 318-335

Abstract: Although the remote working model became widespread after the Covid-19 epidemic, the technological developments that enabled its implementation took place in previous years. Businesses, which saw a decrease in their costs during the pandemic, have switched to remote working models, which are applied in different ways, considering the demand from employees. However, this business model change also brings some risks. In addition to other functions, internal audit, which constitutes the last part of the three lines -represents risk aversion mechanisms in the businesses- undertakes some duties in managing risks arising from the transition to the remote working model. Internal audit, as in other fields of work, provides benefits to businesses in managing the risks that arise with the change in the business model with its assurance and consultancy services. In this study, a risk definition for the work to be carried out by the internal audit units regarding the risks arising from the transition to the remote working model and a scoping proposal regarding the possible tests related to these risks are presented.

Keywords: Internal Audit; Remote Working; Covid-19; Risk (search for similar items in EconPapers)
JEL-codes: L20 M10 M49 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:gnx:emid43:2022-5-2-1182668

DOI: 10.46737/emid.1182668

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