Step-by-Step Implementation of a Non-face-to-face Audit Using the Tools of the Cloud

The present investigation began to answer the difference of a virtual, remote, and non-face-to-face audit, like a pilot of the non-face-to-face audit using Google's collaborative tools in the context of the COVID-19 pandemic. The research was exploratory because it began with the literary review to define the terms of face-to-face and non-face-to-face auditing, it took out the descriptive research because it made the diagnosis of a face-to-face audit before and in the process of the COVID 19 pandemic, and the results were suggested. of the implementation of non-face-to-face auditing in entities such as SUNAT and/or OSINERMING. The result was to propose a model that was found adequate with the incorporation of technology to carry out virtual synchronous supervision in stages (2) and (3). Likewise, it incorporates asynchronous supervision as part of the face-to-face supervision that includes stages (4) and (5), these stages would also be part of the cabinet audit. All stages of the model must be supported by technology to obtain results that were achieved in face-to-face audits before COVID 19 or better. The contributions were to clarify the definition of online or remote virtual auditing, to incorporate the terms of synchronous and asynchronous auditing, to propose follow-up and monitoring mechanisms for the administrator and the supervisor, to establish criteria for the implementation of cabinet auditing that ensures the results of the same way as a face-to-face inspection.