THE IMPACT OF THE COVID-19 IN THE INTERNAL AUDIT IN THE PUBLIC SECTOR IN THE NORTH MACEDONIA
THE IMPACT OF THE COVID-19 IN THE INTERNAL AUDIT IN THE PUBLIC SECTOR IN THE NORTH MACEDONIA

Summary/Abstract: In the conditions of the COVID-19 pandemic the internal auditors, in the public sector in North Macedonia, had faced new challenges in performing the internal audit.Internal auditors in the public sector had to adapt to the new situation and operate in different manners, including remote work. However, many internal auditors have encountered certain problems and challenges such as lack of laptop computers, online training related to performing an internal audit in conditions of COVID-19 pandemic, hard copy documentation, use of different IT tools for meetings and communication (Zoom, Microsoft Teams, Skype etc.). Moreover, it was necessary to consider the new risks that have arisen and to implement or change the Annual Plan. The pandemic with COVID-19 is far from over, yet and the auditors need to adapt to the "new normal" and to be proactive.This paper identify the problems and challenges the internal auditors are faced in the public sector in North Macedonia and point out adequate directions and opportunities for overcoming them.

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