What is ICT (Information and Communication Technology) or Remote Auditing?
What is ICT? & What is Remote Auditing?
In these turbulent and uncertain times brought about by COVID-19, many questions have arisen concerning the availability and viability of conducting remote audits, also known as “ICT”. To help separate the facts from the fiction, Smithers has developed an ICT information sheet to help you understand what it is, the basics around how it works, and the questions that interested parties must answer before moving forward with this option.What is ICT auditing, exactly? An ICT audit is: “The use of technology for gathering, storing, retrieving, processing, analyzing, and transmitting information to optimize an audit’s effectiveness and efficiency, and to support and maintain the integrity of the audit process.” - IAF MD4
Some acceptable technologies for conducting a remote audit are, but not limited to:
- Smartphones, Tablets, and other Handheld Devices
- Laptop and Desktop Computers
- Video Cameras
- Wearable Technology
- Drones
- Artificial Intelligence
(- bullet points via IAF MD4)
What You Need to Know About an ICT Audit
The ICT Audit Information Sheet also offers examples of how these technologies can be used during an ICT audit, as well as the goals and objectives associated with remote auditing to ensure their success. Also detailed is Smithers’ process when executing ICT audits and what safeguards we set in place to make sure that your data is secure throughout the duration of the audit.It is important to understand when ICT or remote auditing may be appropriate for your company. Here are some example questions to consider before proceeding, but once again not limited to only these:
- Is there a specific reason the ICT audit can’t be conducted onsite?
- Are process owners and key personnel available for the remote audit?
- Are there any restrictions to your production processes?
- Are there situations that would limit or prohibit the use of ICT for a full and accurate review of the processes needed for the audit?