As COVID-19 continues to impact individuals and organizations across the globe, leadership needs internal audit’s objective perspective now more than ever. Internal audit departments need to increase focus on ways to perform remote audits during this time of crisis in the near term, and understand future priorities to help strengthen resiliency after recovery.
During remote work operations, internal audit functions should assess whether security controls are adequate for remote operations, and evaluate the impact of any changes that may have been made to facilitate remote operations. When operations normalize, the objective should be to evaluate the remote work plans and determine whether they include adequate considerations from availability, confidentiality and data integrity perspectives.
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