We are currently increasing our auditor presence around the world. Historically, we have been pairing auditors together from different locations  (e.g. one from DK and one from India) in an audit situation in order to ensure calibration across geographies - same audit level across.  However, this strategy might be compromised as we have an ambition to reduce significantly our CO2 footprint linked to business travels. Therefore, the auditors will perform audits close to their location (e.g. Asia, US, Europe) and there will be less crossover. Do you have any better practices/advice to share in these situations on how to avoid 'silos' and ensure a proper calibration across?  Have any of you combined on-site auditors and remote ones? How do you work with time zones?  

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Finance Analyst2 years ago

Even though this kind of transition sounds tricky, it is a very common practice and is done by many companies working in Audit. With rising ESG concerns in the finance field, it only makes sense to make conscious efforts in reducing the CO2 footprint linked to business travels. Some of the commonly used strategies here could be the use of hybrid models for Audit teams or following a rotation of Auditors across different locations. The time zone problem can only be solved by establishing a clear communication protocol and paying attention to the convenience of all parties involved.
Some other possible solutions could be use of collaborative tools that allow auditors from different locations to connect and share information. Platforms for Video conferencing, document sharing, project management, etc can come handy. It is also of utmost importance to ensure some sort of standardization in the audit processes and methodologies. This ensures consistency and increases the efficiency of the whole process.
Combining these strategies, a framework can be developed that enables this transition smoothly and effectively.

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