Audits and COVID-19: A paradigm shift in the making

Castka, Pavel; Searcy, Cory

doi:10.1016/j.bushor.2021.11.003

Cited by 20 publications

(11 citation statements)

References 15 publications

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“…For example, all actors involved in the quality infrastructure need to develop skills and services to extend their scope and include the provision of remote services. Likewise, further investments need to be channeled into using a broad spectrum of technologies, such as remote sensing, robots, and other technologies [19,71]. These trends are already observable in the sector providing CA services.…”

Section: Discussionmentioning

confidence: 99%

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Impact of the COVID-19 pandemic on accredited conformity assessment bodies: insights from a multinational study

et al. 2022

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The COVID-19 pandemic posed new and manifold challenges to organizations and their operations worldwide. Conformity assessment bodies (CABs), such as testing or medical laboratories, certification, and inspection bodies, were also affected by the associated disruptions. Their role in this crisis is highly relevant, as CABs are essential pillars of the quality infrastructure: their activities ensure that products and services meet requirements as defined in standards and regulations, thereby contributing to their safety and reliability. The question arises of how CABs and their operations were affected by the pandemic and how they responded. To this end, we present the results of an international survey of 986 CABs of all types in Germany, the UK, Italy, and New Zealand. Overall, CABs reported, on average, a reduction in demand for their services during the pandemic, facing restrictions in all countries. In addition, the pandemic had an overall negative impact on the CABs’ investment and innovation activities. However, investments in digital infrastructure were increased as a countermeasure, with CABs reporting a higher need for digitalization. The paper highlights and discusses results from in-depth analyses relevant to policymakers and industry alike.

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Section: Discussionmentioning

confidence: 99%

“…However, critical sectors of the economy (i.e., food manufacturing and supply, hospitals, and medical testing) relied on CABs. Likewise, new products (i.e., ventilators) and facilities that switched their production lines to products such as masks or hand sanitizers needed CABs to provide licenses to operate [19].…”

Section: Introductionmentioning

confidence: 99%

Impact of the COVID-19 pandemic on accredited conformity assessment bodies: insights from a multinational study

et al. 2022

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“…Normally, WFH is more suitable for higher paid office-based workers with suitable space in their homes (Baxter et al, 2021). Furthermore, remote audits do not necessarily cut travel costs, as the time spent on audit preparation and review of documents increased dramatically (Castka & Searcy, 2021).…”

Section: Readiness To Wfhmentioning

confidence: 99%

The Impact of Covid-19 on The Execution of Audits in Malaysia

Kamaruddin,

Mohd Hanefah

2023

AJAP

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Research aim: This study aims to investigate the impact of the Covid-19 pandemic on the execution of audits in Malaysia. This study also will examine the readiness of Malaysian auditors to work from home (WFH). Design/ Methodology/ Approach: A questionnaire survey was employed with 171 Malaysian external auditors participating. Research finding: This study found that all three audit areas – audit planning and fieldwork, group audit engagement and auditors' reports – were highly impacted due to Covid-19. As for readiness to WFH, results show that Malaysian auditors are not ready to implement the approach. Conversely, Malaysian audit firms were ready to implement WFH. Theoretical contribution/ Originality: This study is among the few identifying the impact of Covid-19 on the execution of audits. It also contributes by identifying auditors’ and audit firms’ readiness to implement a WFH approach. Practitioner/ Policy implication: This study will benefit audit firms especially in implementing a WFH approach.

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“…Remote audit dan agile audit sangat berhubungan dan saling melengkapi. (Castka & Searcy, 2021). Saat ini remote audit juga disebut sebagai proses agile audit atau kelincahan audit yang saat ini sangat dibutuhkan oleh manajemen (Catlin, 2021).…”

Section: Remote Auditunclassified

PERSEPSI AUDITOR INTERNAL TERHADAP REMOTE AUDIT TERKAIT BIAYA AUDIT & KEPUASAN KERJA SETELAH PANDEMI

Minarhadi,

Trisnaningsih,

Referli

2023

EKOBIS

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Penelitian ini bertujuan untuk mengetahui bagaimana bagaimana persepsi internal auditor terhadap remote audit terkait dengan biaya audit dan kepuasan kerja setelah pandemi. Hal ini menarik karena remote audit menjadi cara audit yang paling banyak dilakukan di masa pandemi. Pada saat ini yang sudah memasuki masa paska pandemi maka menarik untuk dilakukan penelitian apakah remote audit membuat biaya audit menjadi efisien dan auditor puas dengan metode remote yang selama ini banyak dilakukan. Metode penelitian ini menggunakan pendekatan kualitatif dengan teknik survey dan interview. Responden dari penelitian ini adalah dua puluh responden internal auditor di Jakarta dan Surabaya dengan berbagai tingkatan umur, jenjang profesi audit, dan lama bekerjanya sebagai internal auditor. Hasil penelitian ini membuktikan bahwa remote audit membawa efisiensi dalam biaya audit, terkait dengan kepuasan kerja auditor puas dalam proses perencanaan dan pelaporan audit, namun auditor tidak puas dalam proses pekerjaan lapangan. Auditor juga menyarankan agar digunakan hybrid audit agar efisiensi biaya tetap terjaga namun auditor tetap mendapatkan informasi yang sesuai dengan harapan pada saat pekerjaan lapangan

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Audits and COVID-19: A paradigm shift in the making

Cited by 20 publications

References 15 publications

Impact of the COVID-19 pandemic on accredited conformity assessment bodies: insights from a multinational study

Impact of the COVID-19 pandemic on accredited conformity assessment bodies: insights from a multinational study

The Impact of Covid-19 on The Execution of Audits in Malaysia

PERSEPSI AUDITOR INTERNAL TERHADAP REMOTE AUDIT TERKAIT BIAYA AUDIT & KEPUASAN KERJA SETELAH PANDEMI

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