Assessing the effectiveness of remote auditing in the post-pandemic era

Abstract

The outbreak of the COVID-19 pandemic precipitated the adoption of remote auditing as an indispensable alternative to face-to-face processes, raising questions about its effectiveness in the post-pandemic period. This study employed a qualitative approach of a comprehensive literature review to identify factors affecting the quality of remote auditing, analyzing academic literature, technical reports and recent regulations. The findings reveal that technological limitations, unequal access to digital infrastructure and reliance on electronic evidence compromise the reliability of procedures, while digitization brings opportunities through the use of data analytics, artificial intelligence and continuous auditing. Also, the absence of updated regulatory frameworks and the lack of technological skills in auditors are critical challenges for its consolidation. The study concludes that remote auditing cannot be understood as a simple digital translation of traditional practices, but as a process that requires methodological redesign, regulatory strengthening and development of digital capabilities. These transformations are essential to ensure transparency, quality assurance and public confidence in an increasingly digitalized and uncertain environment.