Denetişim

Yazarlar: V. Evrim ALTUK

Konular:İktisat

Anahtar Kelimeler:COVID-19,Internal Audit,Remote Audit,Continuous Audit

Özet: The coronavirus disease (COVID-19) has left humanity in the midst of a healthcare crisis that has not been witnessed before. Trade has almost ground to a standstill all around the world and businesses has been experiencing great financial difficulties. The COVID-19 pandemic has changed not only commercial activities but also ways of working. Businesses has undergone structural changes and adapted to telecommuting. It is not surprising that internal audit, which plays a key role in regularity of a business, has underwent some changes as well because it is apparent that internal audit activities should be repared to respond to crises such as COVID-19. Technological developments offer numerous opportunities for businesses, especially when it is quite risky to work in an office building with others. Therefore, internal audit activities carried out remotely and continuously might be a solution during such crises and the current study aims to offer some solutions to the problems with internal audit during the Covid-19 pandemic.

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