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The purpose of this paper is to examine the implications of the COVID-19 pandemic on internal auditing as the pandemic forced individual internal auditors and audit teams to conduct the work remotely.

Five in-depth semi-structured interviews of internal audit experts that work in German retail and manufacturing industry were conducted between February and April 2021.

The authors find that the importance of audit technologies did not change significantly due to the pandemic, as audit technologies were already an integral part of internal audits. Interestingly, the transition to remote audits occurred with remarkable speed and efficiency. The presence of well-functioning information and communication technologies emerges as a critical facilitator for effective remote communication, collaboration and data exchange. However, audit technologies can only partially replace physical on-site examinations and human interaction. The main challenges of remote audits are related to the auditing of non-digitalized processes and the inherent limitations of auditee interviews and interactions.

The authors' interview approach does not allow to cover variations between industries and between countries. While internal audit experts provided notably consistent responses during the interviews, acknowledging that the sample size is very small is important.

The COVID-19 pandemic serves as a catalyst for increased digitalization and technology adoption within the realm of internal auditing. A hybrid approach combining the benefits of on-site and remote audits is expected to prevail in the future.

The paper is among the first to document the effects of the COVID-19 pandemic on the work of internal auditing using field-based research methods.

This paper explores the collaborative dynamics and dimensions within a virtual multi-cultural and interdisciplinary workplace. The study focusses on the use of online communication technologies to enhance social inclusion and networking within academia.

This study uses an autoethnographic approach to draw on the personal experiences of a team of four scholars, including three early-career researchers and a senior scholar. Their reflections on their academic positionality and the institutional constraints reveal both the strengths and vulnerabilities of collaborating in a virtual workplace.

The findings offer insights into the complexities of navigating social dynamics, such as delegating responsibilities, organising meetings across various time zones and encouraging continuous collaboration, inclusivity and effective communication during an extensive timeline. As a result, their experiences revealed that a virtual workplace culture with similar and different attributes to a “normal” workplace emerged.

The paper demonstrates how to create an effective and inclusive virtual workplace by exemplifying best practices in academia and providing practical guidance for individuals and institutions based on honest, co-produced autoethnographic reflections of the authors’ lived experiences.