REMOTE AUDIT ORIENTATION POST TEST

1. What is ICT?
Information and Communication Technologies is used is being used for remote audit as the most
feasible way to conduct a remote audit.

2. According to What standard that the feasibility of a remote audit using ICT should be considered?
ISO 19001;2018

3. Two (2) general scenarios of remote audit.

A. On-site remote audit
B. Off-site remote audit

4. What are the tools for remote auditing?

Use of ICT equipments and web-based or online teleconferencing applications suh as zoom or MS
Teams.

5. Give at least (3) benefits or advantages of a remote auditing.

- Minimized risk of exposure during this time of pandemic
- Time and travel cost efficient
- Paperless transaction, thus sustainable

6. Give at least two (2) risks associated in Remote Auditing.

- Possible data or confidentiality issues may arise
- Authenticity of electronic documents submitted as evidence
- Unstable internet connections
- Limitations on audit when it comes to inspection of equipments or facilities

Macro Vision Consultancy Remote Audit Orientation www.mvconsultancy.info