Step-By-Step Implementation of A Nonface- To-Face Inspection Using Cloud Tools

The present research was initiated to answer the difference of a virtual, remote and non-face-to-face audit and to implement a pilot of non-face-to-face audit using Google collaborative tools in the context of the COVID-19 pandemic. The research was exploratory because it began with a literature review to define the terms face-to-face and non-face-to-face auditing, used descriptive research because it made a diagnosis of a face-to-face audit before and in the process of the COVID 19 pandemic, and the results of the implementation of non-face-to-face auditing in entities such as SUNAT and/or OSINERMING. The outcome after the analysis was to develop a model for executing desk-based auditing, which incorporated stage (2) Synchronous virtual monitoring, (3) Asynchronous virtual monitoring and (5) Generation of automatic notifications or alerts, these stages must be supported by emerging technology to have a great impact on the results of the supervision and the achievement of task automation. The contributions were to clarify the definition of online or remote virtual monitoring, to incorporate the terms synchronous and asynchronous monitoring, to propose follow-up and monitoring mechanisms for the administered and supervisor, to establish criteria for the implementation of a desk-based monitoring that ensures the results of a face-to-face monitoring.