远程审计——爱也好,恨也罢——让我们拥抱它吧!

G. Robinson
{"title":"远程审计——爱也好,恨也罢——让我们拥抱它吧!","authors":"G. Robinson","doi":"10.51843/wsproceedings.2016.08","DOIUrl":null,"url":null,"abstract":"The concept of Remote Auditing (often called E-Auditing) is a polarizing idea in the metrology community. Staunch advocates offer claims that audits can and should be 100% remote and that on-site visits are a vestige of the pre-internet business world. Equally staunch opponents are passionate that without a physical visit an effective audit is simply not possible. The truth is somewhere in the middle. As part of a toolbox of auditing techniques, Remote Auditing can contribute to reduction of the cost of an audit program and may offer flexibility, especially in internal auditing. Remote auditing can be used to reduce, but not eliminate, on-site visits and hence save travel costs and temper the operational impact by reducing audit interruptions to manufacturing and service. But can we ensure remote auditing techniques produce reliable, repeatable and validated results? This paper will show, through real examples, a method of incorporating remote auditing into robust audit program. Examples will be shared regarding when it is or is not an effective tool and how it can be combined with and enhance traditional on-site auditing processes. Additional examples illustrate when remote auditing is not effective and when its use may actually hinder the internal audit process. Pros and cons, data comparing potential savings, best practices and lessons learned will be presented. The conclusion of the paper is that while it is not a stand-alone process, the inclusion of effective Remote Auditing techniques can contribute significantly to the overall goals of cost and time reduction in an audit program, without sacrificing audit quality.","PeriodicalId":162467,"journal":{"name":"NCSL International Workshop & Symposium Conference Proceedings 2016","volume":"128 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Remote Auditing - Love It Or Hate It - Let's Embrace It!\",\"authors\":\"G. Robinson\",\"doi\":\"10.51843/wsproceedings.2016.08\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The concept of Remote Auditing (often called E-Auditing) is a polarizing idea in the metrology community. Staunch advocates offer claims that audits can and should be 100% remote and that on-site visits are a vestige of the pre-internet business world. Equally staunch opponents are passionate that without a physical visit an effective audit is simply not possible. The truth is somewhere in the middle. As part of a toolbox of auditing techniques, Remote Auditing can contribute to reduction of the cost of an audit program and may offer flexibility, especially in internal auditing. Remote auditing can be used to reduce, but not eliminate, on-site visits and hence save travel costs and temper the operational impact by reducing audit interruptions to manufacturing and service. But can we ensure remote auditing techniques produce reliable, repeatable and validated results? This paper will show, through real examples, a method of incorporating remote auditing into robust audit program. Examples will be shared regarding when it is or is not an effective tool and how it can be combined with and enhance traditional on-site auditing processes. Additional examples illustrate when remote auditing is not effective and when its use may actually hinder the internal audit process. Pros and cons, data comparing potential savings, best practices and lessons learned will be presented. The conclusion of the paper is that while it is not a stand-alone process, the inclusion of effective Remote Auditing techniques can contribute significantly to the overall goals of cost and time reduction in an audit program, without sacrificing audit quality.\",\"PeriodicalId\":162467,\"journal\":{\"name\":\"NCSL International Workshop & Symposium Conference Proceedings 2016\",\"volume\":\"128 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"1900-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"NCSL International Workshop & Symposium Conference Proceedings 2016\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.51843/wsproceedings.2016.08\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"NCSL International Workshop & Symposium Conference Proceedings 2016","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.51843/wsproceedings.2016.08","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

摘要

远程审计(通常称为电子审计)的概念在计量界是一个两极分化的概念。坚定的拥护者声称,审计可以而且应该100%远程进行,现场访问是前互联网商业世界的残余。同样坚定的反对者则认为,如果不进行实际访问,就不可能进行有效的审计。真相介于两者之间。作为审计技术工具箱的一部分,远程审计有助于降低审计程序的成本,并可能提供灵活性,特别是在内部审计中。远程审计可用于减少(但不能消除)现场访问,从而节省差旅成本,并通过减少审计对生产和服务的中断来缓和运营影响。但是我们能确保远程审计技术产生可靠的、可重复的和有效的结果吗?本文将通过实际示例展示一种将远程审计合并到健壮的审计程序中的方法。关于它何时是或不是一个有效的工具,以及它如何与传统的现场审核流程相结合并增强,将分享示例。其他示例说明了何时远程审计无效,以及何时使用远程审计实际上可能阻碍内部审计过程。将介绍优点和缺点、比较潜在节约的数据、最佳实践和经验教训。本文的结论是,虽然它不是一个独立的过程,但包含有效的远程审计技术可以在不牺牲审计质量的情况下,为减少审计程序的成本和时间的总体目标做出重大贡献。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Remote Auditing - Love It Or Hate It - Let's Embrace It!
The concept of Remote Auditing (often called E-Auditing) is a polarizing idea in the metrology community. Staunch advocates offer claims that audits can and should be 100% remote and that on-site visits are a vestige of the pre-internet business world. Equally staunch opponents are passionate that without a physical visit an effective audit is simply not possible. The truth is somewhere in the middle. As part of a toolbox of auditing techniques, Remote Auditing can contribute to reduction of the cost of an audit program and may offer flexibility, especially in internal auditing. Remote auditing can be used to reduce, but not eliminate, on-site visits and hence save travel costs and temper the operational impact by reducing audit interruptions to manufacturing and service. But can we ensure remote auditing techniques produce reliable, repeatable and validated results? This paper will show, through real examples, a method of incorporating remote auditing into robust audit program. Examples will be shared regarding when it is or is not an effective tool and how it can be combined with and enhance traditional on-site auditing processes. Additional examples illustrate when remote auditing is not effective and when its use may actually hinder the internal audit process. Pros and cons, data comparing potential savings, best practices and lessons learned will be presented. The conclusion of the paper is that while it is not a stand-alone process, the inclusion of effective Remote Auditing techniques can contribute significantly to the overall goals of cost and time reduction in an audit program, without sacrificing audit quality.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信