Remote Auditing and Assessment during the COVID-19 Pandemic in New Zealand and China: Learnings from the food industry and guidance for the future (2021)
This report presents results of a study into the use of remote auditing and assessment during the COVID-19 pandemic. The empirical evidence was collected through interviews with a group of key stakeholders who were all involved in remote audits and assessments (firms, auditors/conformity assessment bodies and accreditation bodies). A total of 60 interviews were conducted with respondents based in New Zealand, China and Australia. The findings are discussed in four areas: audit process, use of technologies, data protection and privacy and effectiveness of remote audits and assessments. The report also discusses key opportunities and challenges related to the adoption of remote audits and assessments and, in doing so, provides information to underpin the transformation of auditing practices.
CitationCastka P, Zhao X, Bremer P, Wood L, Mirosa M (2021). Remote Auditing and Assessment during the COVID-19 Pandemic in New Zealand and China: Learnings from the food industry and guidance for the future. Wellington, New Zealand. New Zealand China Food Protection Network.
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ANZSRC Fields of Research35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350102 - Auditing and accountability
30 - Agricultural, veterinary and food sciences::3006 - Food sciences::300605 - Food safety, traceability, certification and authenticity
RightsAll rights reserved unless otherwise stated
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