Internal Controls in Remote Work

The purpose of this paper is to examine how traditional internal control structures respond to the rapid changes of the work environment. As a result of the global outbreak of Covid-19, many businesses were forced to change their business operation into virtual or remote work, transforming how companies manage risks and maintain their overall internal control. Digitization creates a remote work path for people. In this modern changing environment, it is crucial to analyze the critical success factor and internal control efficiency between work from home and a physical office setting as it will be the new trend in the world of modern business.