Evaluating the effectiveness of remote internal auditing in selected South African entities

Abstract

The COVID-19 pandemic significantly reshaped internal audit practices, accelerating the transition from traditional on-site audits to remote modalities. This shift raised important questions about the effectiveness of remote internal auditing, particularly within the South African context, where empirical research remains limited. While internal audit functions are central to governance, risk management, and control, the factors influencing their effectiveness in remote settings, such as stakeholder perception, audit quality, communication, and management support, are not yet clearly defined or consistently assessed. To address this gap, the study draws on an adapted conceptual framework, which emphasises stakeholder expectations and the subjective evaluations of audit performance. The research is guided by the research onion model and adopts a positivist philosophy with a quantitative approach. Primary data was gathered through structured, self-administered questionnaires and supported by secondary document analysis. Findings indicate that remote internal auditing can be a credible, effective, and value-adding approach when underpinned by strong management involvement, clear communication, and reliable information and communication technology (ICT) infrastructure. Stakeholders reported benefits such as enhanced efficiency, flexibility, and decision-making support. Audit quality remained high, although challenges relating to ICT readiness and scope limitations persist. Communication emerged as a strategic enabler, though follow-up mechanisms require improvement. Management support was found to be essential but inconsistently applied. The study proposes a comprehensive framework to enhance remote internal audit effectiveness, advocating for hybrid audit models, greater stakeholder engagement, and targeted investment in communication and digital capabilities. It concludes that remote internal auditing is not merely a temporary adaptation, but a sustainable and forward-looking model. By strengthening digital infrastructure, stakeholder alignment, and quality assurance, South African organisations can enhance the impact and resilience of their internal audit functions in an increasingly digital governance environment.