The virtual audit is becoming popular amongst organizations due to fast advances in information technology. Businesses already include high-tech strategies that permit the audit teams to receive and share data, conduct interviews, and also make observations with entities all over the world.
source https://www.caclubindia.com/articles/virtual-audits-46581.asp
source https://www.caclubindia.com/articles/virtual-audits-46581.asp
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