Please read the article Tips for auditing with changed controls during the pandemic from the April 2020 issue of Journal of Accountancy. Working remotely became the norm during the pandemic for corporate office jobs. Even today, after the height of the pandemic, many companies have continued to embrace and allow working from home. What do you think may be the most difficult aspect of auditing a client's internal controls when the control activities are no longer being performed and documented in the traditional ways? For example, do you think videoconferencing as opposed to meeting face to face will still be an effective process by which to conduct interviews and walkthroughs of internal controls with an audit client? How do you think the client might react to requests for certain revised procedures? For example, the article suggests that the auditor could use video transmission technology to "observe the client scanning ... documents ... to make sure the documents were not altered before being sent." You can get some more information from the August 2020 Journal of Accountancy article 4 key COVID-19 audit risks for 2020 year ends.