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Welcome to the Institute of Internal Auditors New Zealand, the professional body for internal auditing
Working from home has gone from being a luxury to a necessity because of the COVID-19 pandemic. Usually, we talk about disrupting technology, but this time, we have an external non-controllable factor that is causing the disruption. The challenge is not limited to only some enterprises, as almost all organizations have been impacted to various degrees. This one-time shock has triggered some trend-setters, which in turn impacts risk going forward and thus the domain of information systems audit.