Auditing Mobile Computing

The COVID-19 pandemic prompted a significant increase in those working from home and the resultant risks relating to a mobile or remote workforce.

This guide supersedes the Global Technology Audit Guide (GTAG), «Auditing Smart Devices,» and broadens the scope to focus on a wider range of risks and controls related to a mobile workforce.

This guidance will enable internal auditors to:

• Define mobile computing hardware, software, and communication tools.
• Understand risks and opportunities associated with mobile computing.
• Understand components of remote access processes and related security controls.
• Understand the basics of auditing mobile computing, including specific controls that should be evaluated.