What types of activities increase or decrease accountant/auditor risks? Use examples from your own experience, if possible. ‘This is

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What types of activities increase or decrease accountant/auditor risks? Use examples from your own experience, if possible.

"This is an interesting question and became very apparent with the Covid 19 Pandemic. My work experience during this period and working with auditors who were trying to perform this duty virtually identified the difficulties and shortfalls of conducting an audit remotely. There were technology and Cyber threat risk because of how the information had to be retrieved. There was total reliance on the auditee and no additional support and information that a live or in-person audit would produce. Testing internal controls and their effectiveness was another task that was hindered by virtual access. 

During that period, regular business operations were interrupted and in some cases, activities had to be modified, in terms of operations, technology, access, and continuity of various functions. These disjointed occurrences, uncertainties and functions and special concessions and rules and regulations caused further insecurity and increased risk assessment. The unexpected events that followed the Covid 19 Pandemic definitely increased accountant/auditor risks. "