The Transformation of Internal Control Systems in Remote Work Settings: a Qualitative Analysis

Abstract

This research explores the impact of remote work on internal control systems in accounting organizations. As remote work becomes increasingly prevalent, understanding its effects on internal controls is crucial for maintaining operational efficiency, compliance, and performance. The study employs a qualitative case study design, focusing on semi-structured interviews with accounting professionals, managers, and internal control officers from organizations that have implemented remote work. Findings suggest that while remote work provides flexibility and autonomy, it also presents challenges such as communication barriers, lack of physical oversight, and social isolation, which may hinder effective internal controls. The study emphasizes the importance of clear communication policies, technological infrastructure, and employee well-being strategies to mitigate these challenges. Recommendations include investing in training, implementing flexible work policies, and utilizing cloud-based tools for better coordination and reporting. The study contributes valuable insights into how remote work affects internal controls in the accounting sector and offers actionable recommendations for improving remote work practices in accounting organizations.