For example, in a pandemic, internal audit leaders should not only provide the necessary assistance to the management of the organization, but also take all necessary measures to ensure the effective operation of their team.

To this end, we provide the most frequent recommendations of international internal audit experts:

Organization of remote work of the main staff

All key accesses and settings must be considered; obstacles that auditors may experience while working from home; the need for regular communication between team members.

Defining priorities in the new environment

Yes, you may need to review the audit plan, focus on audit work that is not related to direct audits, such as risk assessment.

Adaptation of audit procedures

It is necessary to analyze whether customary audit procedures can be adapted to new conditions, for example, by examining CCTV footage instead of physically visiting certain sites or conducting remote testing of controls through analysis of information available in the system.

Organization of teamwork

Optionally, you can continue working on team building and socialization, despite the physical distance between employees. For example, you could set up a virtual space where colleagues could freely communicate with each other and share personal experiences to continue to be part of a team.

It is noted that, despite the particularities of the situation, internal audit managers should not forget their leadership role and related responsibilities. Yes, it's important to remember that internal auditors are highly qualified professionals who show better results when they are given the opportunity to find a solution to their problem, rather than simply saying what to do. Therefore, the team should be actively involved in discussing the necessary changes to the internal audit function, revising the audit plan, and updating the audit procedures.

Also, the head of internal audit should not forget the importance of creating a safe and comfortable environment for all team members, especially in a stressful situation. To do this, it is necessary to share with the team the available information on planned crisis management measures, to discuss changes in the internal audit work, and not to over-burden employees in this already stressful period.