Remote Auditing and Auditor Performance in the Digital Era

Abstract

The rapid advancement of digital technologies and the increasing adoption of remote working practices have significantly transformed the auditing profession. Remote auditing has emerged as an innovative audit approach that enables auditors to perform audit procedures, collect evidence, communicate with clients, and evaluate financial information through digital platforms without requiring a physical presence at the client's premises. the relationship between remote auditing and auditor performance in the digital era by evaluating the influence of digital audit technologies, virtual collaboration, data accessibility, audit efficiency, and technological competence on audit quality and auditor effectiveness. A quantitative research design was employed, and data were collected through structured questionnaires administered to external auditors, internal auditors, audit managers, and accounting professionals from various organizations. Appropriate statistical techniques were used to analyze the relationship between remote auditing practices and auditor performance. remote auditing significantly enhances audit efficiency, flexibility, real-time communication, access to digital evidence, and productivity while reducing travel costs and audit completion time. However, challenges related to cybersecurity, data privacy, internet reliability, limitations in physical verification, technological infrastructure, and reduced face-to-face interaction with clients. remote auditing has become an integral component of modern auditing and that its successful implementation depends on technological readiness, digital competencies, effective communication, and strong information security practices.