Detections and recommendations on restructuring of the internal audit during COVID-19

The purpose of this study is to present detections and recommendations\rregarding the necessity of restructuring internal audit as a result\rof the impact of COVID-19 on internal audit activities. In line with the\rpurpose of the study, the references related to the subject were examined\rand the impact of COVID-19 on internal audit activities were evaluated.\rIn the study, how the effectiveness of internal audit can be achieved with\rthe remote working model, the new risks that organizations face during\rthe pandemic process and their impact on their audit plans, the impact\rof internal audit activities on crisis management, business continuity and\rdisaster recovery plans, and how the internal audit will be shaped after\rthe pandemic process were discussed. Within the scope of the study, five\rimportant issues affecting the internal audit activities caused by the\rCOVID-19 pandemic were emphasized. These are business continuity\rmanagement and auditing (real-time review), providing insights into the\rchanging risk and opportunity environment, adopting an agile audit approach,\rpromoting a risk culture, and adapting to audit technologies or\rremote auditing. As a result of the study, it has been reached that the\rconcept of remote and agile auditing has gained importance during and\rafter the COVID-19 process. In addition, it has been seen that the digital\rtransformation of internal audit has become mandatory with the pandemic\rprocess, and this transformation is expected to be completed soon.