Conducting Remote Audits

ISO 17012 Guidelines for the Use of Remote Auditing Methods in Auditing Management Systems was published in 2024, and provides valuable guidance on how to conduct remote audits, which have become more prevalent after COVID.

Remote audits have unique challenges, especially auditing physical environments remotely, and the introduction of video conferencing and collaboration platforms to evaluate evidence. Video conferencing can incorporate recordings that may capture sensitive information, to include intellectual property, privacy information, business partner protected information, and client / attorney privileged protected content.

NOTE: The practice and risks of conducting audits using AI tools for evidence evaluation, audit transcription services, and related capabilities are not addressed by ISO 17012 (or other audit standards). AI possesses unique challenges to the confidentiality principle in audits. (See ISO 17021-1, Clause 4.6 and ISO 19011, Clause 4 d)). Auditors need to understand the application and risk of AI before incorporating artificial intelligence into audit practices.