Since COVID-19, there has been a global increase in the number of businesses working remotely from home. While remote work has brought many benefits to businesses, including increased productivity and cost savings, it has also introduced new IT risks. Remote work has become the new normal, with many organizations adopting it as a long-term strategy.  

In this article, we'll discuss the IT risks that organizations should focus on in their computer audits due to the rise of remote work.

1. Network security risks

One of the biggest risks of remote work is network security. When you're remotely accessing an environment that could affect your company's financially sensitive data, you're often accessing it over the internet. This puts you at risk of cyberattacks and data breaches, so you need to make sure you're using secure passwords and two-factor authentication over a secure network. In addition, companies should have strong data protection policies in place in this regard.

2. Access control risks

In addition to the information you need, you also need to consider the circumstances under which you access other information. When it comes to remote access, IT auditors need to make sure that only the people who need it for their job have access to the information they need and nothing else. 

Guidelines for auditing remote work environments from an IT auditor's perspective 

Let's take a look at the controls that should be considered in an IT audit.

1. Access controls

VPN solution: If you use a VPN solution to provide remote access, you can utilize technologies such as SSL VPN, IPSec VPN, etc. to ensure secure access. It is also important to periodically analyze VPN logs to monitor the status of VPN access.

Two-factor authentication systems: You can strengthen user authentication and access control by implementing enhanced authentication methods. For example, you can use two-factor authentication systems such as RSA SecurID and Google Authenticator.

2. Data security

Data encryption: There are many ways to encrypt data, including full disk encryption or per-file encryption. You should also pay attention to the management of encryption keys. For example, you can use tools such as Microsoft BitLocker and VeraCrypt.

3. Separation of Duties

Role-based access control (RBAC): Separation of duties can be realized through role-based access control. For infrastructure, we recommend using tools such as Microsoft Active Directory, Oracle Identity Manager, etc. for role-based authorization and managing VPNs with a minimum number of people.

4. Monitoring and auditing

Security Information and Event Management (SIEM): Centrally manage all logs and events to monitor security events in real time and detect security issues early. You can use SIEM tools such as Splunk, LogRhythm, and IBM QRadar.

Detection tools: Utilize tools to detect anomalies, security threats, and more. You can use detection tools from Sophos, McAfee, Symantec, and others to formulate a response to emerging security threats.

5. Business continuity planning

Cloud services: You can leverage cloud services to implement your business continuity plan. You can use cloud services such as Amazon Web Services (AWS), Microsoft Azure, and Google Cloud to manage backups, restores, data storage, and more.

Virtualization technologies: You can leverage virtualization technologies to ensure business continuity. You can use virtualization technologies such as VMware, Hyper-V, and others to maintain business continuity in a virtual environment.

Taken together, these are some of the aspects that IT auditors should consider when reviewing an organization's internal controls in a remote work environment, including access controls, data security, segregation of duties, monitoring and auditing, and business continuity planning. With these guidelines, IT auditors can conduct an overall review of an organization's internal controls in a remote work environment, minimize security threats, and ensure safe work practices.