Term | Definition |
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Remote audit | An audit conducted partially or entirely off-site, using electronic means to obtain audit evidence remotely and to assess compliance with the relevant Standard criteria. This type of audit may involve the use of technology such as video conferencing, secure file sharing and/or remote access to relevant documentation. Remote audits may include a combination of off-site and on-site activities, with the auditor conducting interviews, reviewing documents and assessing compliance from a remote location. |