GTAG: Auditing Mobile Computing, 2nd Edition

Recommended Guidance

Internal auditors must understand common technologies that enable remote work, which has dramatically increased since the COVID-19 pandemic, as well as the risks and consequences that can arise from remote access. Internal auditors should also be equipped to understand standard controls that prevent, detect, or remediate unauthorized access or sharing of information.

This guide, updated to align with The IIA’s Global Internal Audit Standards^TM, explores a range of risks and controls related to a mobile workforce, including specific controls that should be evaluated.

This guidance supersedes the previous edition published in 2022.

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