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Conclusion

Mobile computing risks increased dramatically in 2020 due to the impact of COVID-19, which
changed where and how employees conduct work. However, a remote workforce can offer
significant benefits to the organization. Therefore, internal audit engagements are necessary to
provide assurance services to the board and senior management on the effectiveness of the
design and use of mobile computing controls.
For a mobile computing engagement, the audit team typically considers the organization’s
circumstances and use of remote access or web-based tools to determine the scope of key risks
and related controls. There are many IT-IS control frameworks to use as reference guides, which
can help internal auditors provide more than just assurance of compliance with internal policies.
Engagement objectives and test plans generally aim to verify whether the organization has
designed controls to prevent, detect, or remediate significant risk occurrences and whether the
controls are implemented consistently and efficiently. A well-planned and professionally
executed internal audit engagement of mobile computing can add value to the organization by
providing insight to management and the board on mobile computing governance and risk
management, including the strength of internal controls, which may enable the organization to
take advantage of the many benefits mobile computing offers.

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