Özet:

With the development of technology and the Covid-19 pandemic, the importance and use of remote working methods has increased. Bank's internal audit units are also switching from on-site auditing to remote auditing applications due to the many advantages of remote auditing. However, the disadvantages and advantages of remote control should be considered together. In this study, "Traditional on-site branch audit practices" and "remote branch audit practices" of banks were compared using the AHP (Analytical Hierarchy Process) method. As a result of the literature review and expert auditor opinions on the subject, eight criteria were determined and the expert group consisting of experienced auditors working in the internal audit units of the bank was asked to evaluate these criteria and alternatives. Thus, the superior and weak aspects of remote and on-site branch audits have been determined. Accordingly, in bank branch audits, “remote branch audit” stands out in terms of cost savings, time savings, administrative convenience and flexibility, while “on-site branch audit” stands out in terms of audit scope, report quality, impact on the audited units and communication criteria. In terms of auditor motivation, there was no significant difference between remote auditing and on-site auditing. 

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