Implementation of Remote Auditing and Performance of Audit Professionals

The pandemic has disrupted most professions across the globe, with auditing being no exception. Auditors face different constraints and restrictions which result in the conduct of remote audit. Remote auditing is a method of conducting an audit remotely using electronic methods. The study aimed to identify the impact of remote auditing implementation in terms of ICT usage and work environment on audit professionals’ performance in audit time and audit resource consumption, audit planning, and audit fieldwork. Stratified random sampling was used to acquire data from 38 audit professionals. Using Pearson's r and a descriptive-correlational research design, the data were arranged. The study revealed that audit professionals experienced a very high level (4) of implementation of remote auditing. Further, they had a good (3) performance in terms of audit time and audit resource consumption, audit planning, and an excellent (4) performance in audit fieldwork. Consequently, usage of ICT and work environment have significant relationship to audit time and audit resources consumption with r-value of 0.6428 and 0.4063 respectively, in audit planning with r-value of 0.3652 and 0.3242 respectively and in audit fieldwork with r-value of 0.6733 and 0.5946 respectively. Thus, it is recommended that audit professionals enhance their performance by undergoing more adequate and comprehensive remote audit training and sessions, particularly during audit planning, and that firms engage speakers with remote audit experience. Building hubs in areas with a high concentration of employed auditors may also help auditing firms improve their remote audit implementation. It is also suggested that this topic be introduced and discussed in auditing-related courses, and that future researchers include other variables that may affect audit professionals' performance.

Remote Auditing, Audit Professionals, Audit Planning, Audit Fieldwork, Audit Time, Audit Resource Consumption

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