Remote auditing has quickly evolved from an emergency response during the COVID 19 pandemic into a standard audit practice. While remote work offers efficiency and flexibility, it also introduces new and heightened fraud risks that auditors must understand and address. This course provides a practical, risk focused exploration of fraud vulnerabilities unique to remote audit environments, including challenges related to remote evidence collection, virtual inventory observations, cybersecurity exposures, and oversight limitations.
Using real world scenarios and technology enabled audit considerations, participants will learn how to redesign audit procedures for remote environments, strengthen fraud responsive testing, and evaluate when alternative procedures or scope limitation disclosures may be required. This course also examines remote work fraud schemes, data security threats, and the use of modern audit technologies to mitigate fraud risks and maintain audit quality.
Publication Date: September 2026
Designed For
This course is designed for professionals involved in planning, executing, or reviewing remote or hybrid audits
Topics Covered
- Fraud risks heightened by remote work and virtual audit execution
- Remote audit planning and risk assessment considerations
- Cyber fraud risks, data security threats, and digital authentication challenges
- Technology tools for remote audits: secure portals, virtual walkthroughs, video based inventory observation, digital confirmations
- Limitations of remote evidence and when additional procedures are required
- Remote work fraud schemes: falsified documents, altered screenshots, unauthorized system access
- Alternative procedures and potential scope limitation reporting considerations
Learning Objectives
- Identify fraud risks that arise uniquely in remote audit environments, including limitations on physical access and oversight
- Explain why firms conduct audit procedures remotely and how remote work impacts audit risk
- Evaluate new and emerging technologies used to support remote audit procedures, including secure data‑sharing tools and virtual observations
- Design fraud responsive audit procedures adapted for remote environments, including alternative testing methods
- Identify cybersecurity and digital communication risks that affect audit evidence integrity
- Identify remote audit procedures, limitations, and fraud‑related considerations in compliance with audit standards
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Auditing (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructor
Robert K Minniti
DBA, CPA, CFE, Cr.FA, CVA, MAFF, CFF, CGMA, PI
Dr. Minniti is the President and Owner of Minniti CPA, LLC. Dr. Minniti is a Certified Public Accountant, Certified Forensic Accountant, Certified Fraud Examiner, Certified Valuation Analyst, Certified in Financial Forensics, Master Analyst in Financial Forensics, Chartered Global Management Accountant, and is a licensed private investigator in the state of Arizona.
Dr. Minniti received his doctoral degree in business administration from Walden University, received his MBA degree and Graduate Certificate in Accounting from DeVry University’s Keller Graduate School of Management, and received his Bachelor of Science in Business Administration degree from the University of Phoenix. Dr. Minniti taught graduate and undergraduate courses in forensic accounting at DeVry University, Grand Canyon University, Kaplan University, Northwestern University, and the University of Phoenix. He designed graduate and undergraduate courses for Grand Canyon University, Northwestern University, and Anthem College.
He is a writer and public speaker. He has experience in forensic accounting, fraud examinations, financial audits, internal audits, compliance audits, real estate valuations, business valuations, internal control development, business continuation planning, risk management, cyber security, privacy laws, data security, Sarbanes-Oxley compliance work and business consulting. In addition to his practice Dr. Minniti is an instructor teaching continuing professional education classes for a variety of providers and CPA Societies.
Dr. Minniti is currently serving as a board member on the National Association of Certified Valuators and Analysts' (NACVA) Litigation Forensics Board (LFB) and as a committee member on the Arizona State Board of Accountancy's Law Review Advisory Committee.