Audit Strategies in Times of Pandemic Covid - 19

                                                                                                            Audit Strategies in Times of Pandemic Covid – 19 

                                                                                                                                               Written by:

                                                                                                                        Drs. Made Mertha, M.Si., Ak., CA., CPA 

During this pandemic, most companies created a Work From Home (WFH) policy to protect the health and safety of workers. This WFH certainly not only has advantages, but also disadvantages. The advantage of WFH is that you don't have to go to the office to work. However, one of the drawbacks is that if you do not have good technology, such as an internet network that will become a significant obstacle in implementing this WFH policy. 

WFH's shortcomings certainly also have an impact on the auditor's work. The question arises, what will the auditor do to fulfill the sufficiency of the evidence in the audit process? Covid19 pandemic is getting worse and there are travel restrictions, but on the other hand auditors have the need to conduct audits and bring attention and attention to find alternative face-to-face methods commonly used so far. The alternative is a remote audit process that allows the audit process to continue to be carried out, this is mainly because most companies also restrict travel and even make WFH policies so that it does not allow face to face when the audit process is carried out. 

Remote audit process is certainly not easy to do by the auditors because this process is a new and permanent auditor must have accuracy in carrying out audits in order to absence of fault on the client. A strategy is needed in audit assignments related to remote audits which include how to plan, document checks, fieldwork, interviews, and exit meetings. But the auditors are not to be confused in negotiating each section, the following strategies and tips to overcome the auditing process in the long distance this pandemic. 

The planning and determination phase is a very important stage in every audit. However, the discussion in the form of audit planning meeting's discussions will be more difficult because one of them if the location is far from each other interested parties. The meeting included discussion about the scope and schedule, the auditor is also required to explain the audit process approach distance to the meeting participants. In addition to the remote audit procedure, the auditor will explain things that need to be anticipated related to the similarities and differences between face-to-face direct audits that are common with the remote audit process. One of them is 

discussed about what technologies will be used (ranging from cameras to drones up to support the presence of distance / telepresence). 

The next step is document review. Reviewing documents in a remote audit has similarities with assessments at work, but there are some limitations. One of them will require more time for relevant parties to prepare and upload documents to a file sharing platform (SharePoint, shared drive, etc.) when compared to providing access to the archive location at work. Likewise, documentation methods (recordings on working papers, database storage systems, etc.) will require additional time to convert notes into a format that can be reviewed (such as PDF) and uploads the file. In addition, clients may also be able to provide direct access, only during the audit. At the time of the assessment document remotely, the auditor is not possible to give a direct question. So, the auditor should be able to take notes and write down questions that will be asked during a long distance interview. However, there is a way to get around to allowing questions to be carried out during the document review by video teleconference between the auditor and the person assigned to carry out the work being assessed. 

After the document review stage, the next stage is a physical inspection of the field. One approach is fitting is to utilize a direct two-way communication technology, including the use of livestreaming. But there are several obstacles in implementing it. The first obstacle is their workplace does not have Wi-Fi. While there are workplaces that claimed to have the Wi-Fi facility widely, but often do not have adequate coverage at locations remote areas. The second obstacle is that the audit scope of the workplace is in a remote location or inside a building that is experiencing difficulties in cellular service, or the signal strength is poor, which has implications for reducing the quality of live video views. The third obstacle is that remote observation will make it difficult to move from one point to another due to the video display only gives limited focus on the object. Last obstacle is the noise of the surrounding area. 

Next is a long-distance interview. Remote interviews are conducted in a manner similar to direct interviews and can be done by scheduling video calls to core personnel using a number of available technologies (for example, Microsoft Teams, Skype, and Zoom). Plan interviews between 30 and 90 minutes with the person in charge of the job. Short interview about 15 minutes can be carried out by designated personnel and have responsibility for implementation, while short interviews (about 10 minutes) can be done by other personnel who are responsible for supporting 

the focus of the audit. Video calls are preferred over voice calls only because non-verbal cues are an important part of communication and are often not visible without video. Preparing a longdistance interview requires additional time for the auditor. Each auditor must be prepared with a list of questions and matters related to what additional information is needed, based on information obtained from the document review. When more than one auditor participated in the interview, the concern must be done in order to avoid overlapping conversations with personnel who were interviewed as well as by other auditors. Please note that many people may not be comfortable to chat via video, especially the auditee who rarely do. Although this cannot be avoided, try to set the intonation as comfortable as possible and realize that video alone can also change body language or perception. 

The last stage is the closing meeting. The closing meeting for the remote audit is the same as the closing meeting for the direct audit. It is recommended to schedule a closing meeting one to two days after a long distance interview. This allows the audit team members to review their records and findings, and hold an audit team meeting to draft the audit results. The closing audit meeting is an opportunity to present the audit results to the stakeholder participants, resolve questions or issues, and conduct further discussions to finalize the audit results.