Managing Internal Audit during Covid-19

Hello,

Due to covid-19 situation, some of our auditees were assigned in a rotating shift schedule (day shift and night shift), while the rest remained in their usual office hours (day shift). Do you have any recommendation or suggestions on planning the internal audit in a skeletal workforce arrangement?

Thank you!

Have I understood correctly that your auditors are only working a day shift, but the teams that they are supposed to audit are now split, with some working during the day and some at night?

I think a key question to consider here is: what is the frequency with which each team needs to be audited?

If the teams are doing e.g. alternating 1 week days / 1 week nights, could you audit the team that's on the day shift in the first week, and then the next week do the team that has moved from nights to days?

Depending on practicality you may also be able to look at staggering the office working, such that some of your auditors are there for part of the start or end of the night shift, and can audit then?

Have I understood correctly that your auditors are only working a day shift, but the teams that they are supposed to audit are now split, with some working during the day and some at night?

I think a key question to consider here is: what is the frequency with which each team needs to be audited?

If the teams are doing e.g. alternating 1 week days / 1 week nights, could you audit the team that's on the day shift in the first week, and then the next week do the team that has moved from nights to days?

Depending on practicality you may also be able to look at staggering the office working, such that some of your auditors are there for part of the start or end of the night shift, and can audit then?

Hi pHruit,

I suppose the frequency might relate to what is being audited and its variation but a sampling rate of every other week for a given group certainly does not seem like undersampling for a consistent,  repetitive operation.

Gets complicated if the schedule changes are semi-random of course.

Hi pHruit,

 

I suppose the frequency might relate to what is being audited and its variation but a sampling rate of every other week for a given group certainly does not seem like undersampling for a consistent,  repetitive operation.

 

Gets complicated if the schedule changes are semi-random of course.

I'd tend to agree, Charles - at least in the absence of any data to suggest that there was a specific risk or know history of issues.

Admittedly I'd assumed this may be the case, as I'd inferred that a high frequency was required as a result of the post appearing to imply that having auditors overlap with a given team for only one week in x was an issue. Of course it could be a more significant duration of days/nights.

@Mad Max - if you can provide a bit more specific information about your particular challenge it might assist with suggestions to help.