Review the following statements and determine which two are false:

Question

Options

• AConducting a technology check in advance of a virtual audit can improve the effectiveness and
• BDuring a virtual audit, auditees participating in interviews are strongly recommended to keep their
• CThe number of days assigned to a third-party audit is determined by the auditee's availability
• DDue to confidentiality and security concerns, screen sharing during a virtual audit is one method
• EThe selection of onsite, virtual or combination audits should take into consideration historical
• FAuditors approved for conducting onsite audits do not require additional training for virtual audits,

• A
  4% (1)
• C
  83% (20)
• D
  8% (2)
• E
  4% (1)

Explanation

The number of days assigned to a third-party audit is not determined by the auditee's availability, but by the audit program, which considers the audit scope, objectives, criteria, risks, and resources12. The auditee's availability is only one factor that affects the audit planning and scheduling, but not the audit duration3. Auditors approved for conducting onsite audits do require additional training for virtual audits, as there are significant differences in the skillset required. Virtual audits pose different challenges and opportunities than onsite audits, such as communication, technology, security, and evidence collection4. Auditors need to be familiar with the tools and techniques for conducting remote audits, as well as the ethical and professional behavior expected in a virtual environment.

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