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The world has been disrupted by the COVID-19 pandemic. Our habits have been challenged and many sectors have been affected by this crisis. Many states have decided to implement drastic measures in order to contain the spread of the virus such as working from home. Several employees, including internal auditors, suddenly had to work from home. The latter mainly used to conduct their audits on-site even though some of them already had to work from home. However, the COVID crisis has accelerated the implementation of remote auditing and institutionalized it.
As a result, this thesis intended to investigate the consequences of working from home on internal auditing. Three aspects are developed: the remote auditing effectiveness, cybersecurity risk and the impact of distance on relationships between internal auditors and auditees.
In view of literature review, it was noticed that working from home may have detrimental effects on internal auditing. To empirically study this topic, semi-structured interviews have been conducted with eleven people: internal auditors and auditees. As the outcome of this empirical analysis, it has been found out that remote auditing is less effective than traditional auditing and it also impairs the quality of relationships between internal auditors and auditees. However, this observation must be qualified because the decrease in quality and effectiveness has not been noticed in all audit types. Indeed, some audits seem to be better suited to be conducted remotely such as IT audits. Moreover, auditees’ disclosing behavior has been changed due to distance although the latter still trust auditors’ competence. Regarding IT, interviewees provided actual examples of how companies can mitigate cybersecurity risk. In conclusion, working from home has negative impacts on internal auditing but its advantages should not be neglected.

internal auditing --- remote auditing --- working from home --- COVID-19 --- Sciences économiques & de gestion > Comptabilité & audit

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I. Que faut-il entendre par nouvelles méthodes de travail ? - II. Avantages et inconvénients - III. Le travail à domicile - IV. Le télétravail - V. Cas particulier des gardes à domicile - VI. La durée du travail - VII. Le bien-être et la sécurité du (télé)travailleur - VIII. Aspects sociaux et fiscaux - IX. Le droit au respect de la vie privée et le traitement des données à caractère personnel - X. La suspension de l'exécution du contrat de travail - Conclusion : La perspective de l'économie collaborative sur le droit du travail - XI. Annexes - Bibliographie

Home labor --- Home-based businesses --- Telecommuting --- Travail à domicile --- Entreprises établies à domicile --- Télétravail --- Law and legislation --- Droit --- Économie collaborative --- Covoiturage --- BPB1604 --- droit social --- droit du travail --- travail a domicile --- Télétravail Telewerken --- Het nieuwe werken Le nouveau monde du travail --- Travail à distance --- sociaal recht --- arbeidsrecht --- thuiswerk --- Thuiswerk --- Werk op afstand --- Travail à domicile --- Entreprises établies à domicile --- Télétravail --- Belgium --- Handbooks, manuals, etc. --- Juridical aspects --- kodutöö --- работа од дома --- lavoro a domicilio --- trabajo a domicilio --- trabalho no domicílio --- εργασία κατ' οίκον --- delo na domu --- práce doma --- home working --- рад код куће --- práca doma --- të punuarit nga shtëpia --- darbs mājās --- hjemmearbejde --- rad kod kuće --- muncă la domiciliu --- домашна работа --- hemarbete --- praca w domu --- xogħol mid-dar --- darbas namie --- otthoni munka --- Heimarbeit --- kotona työskentely --- hemarbetare --- kotona työskentelevä --- darbas namuose --- trabajador a domicilio --- работење дома --- mājstrādnieks --- dirbantis namuose --- home worker --- kodutöötaja --- otthon végzett munka --- lucrător la domiciliu --- namudinis darbas --- háztartási munka --- travailleur à domicile --- pracujúci doma --- punonjës shtëpie --- lavoratore a domicilio --- namudininkas --- εργαζόμενος κατ' οίκον --- working from home --- mājās strādājošais --- trabalhador no domicílio --- thuiswerker --- mājražotājs --- Heimarbeiter --- teilea-oibriú --- távmunka --- etätyö --- praca na odległość --- distancearbejde --- muncă la distanță --- teleworking --- телеобработка --- distansarbete --- lavoro a distanza --- работа на далечина --- delo na daljavo --- telexogħol --- trabajo a distancia --- kaugtöö --- werk op afstand --- rad na daljinu --- attālināts darbs --- εργασία εξ αποστάσεως --- teletrabalho --- Fernarbeit --- práca na diaľku --- рад на даљину --- práce na dálku --- nuotolinis darbas --- punë në distancë --- elektronische Heimarbeit --- kodus töötamine --- attālināta nodarbošanās --- telelavoro --- работа на далечина со користење телекомуникациски средства --- teileachomaitéireacht --- diaľková práca --- telecommuting --- kotipäätetyöskentely --- Tele-Arbeit --- telemuncă --- telemunka --- telewerk --- rad na daljinu uz korištenje telekomunikacijskih sredstava --- muncă prin transmitere la distanță a informațiilor --- teletrabajo --- punë me anë të mjeteve të telekomunikacionit --- trabalho à distância --- τηλεργασία --- distansarbetare --- télétravail --- hjemmeterminalarbejde --- decentrale werkorganisatie --- të punuarit në distancë --- работење на далечина --- distance working --- tālsakaru darbs --- Telearbeit --- HRM : Personeelsadministratie --- GRH : Administration du personnel --- obair ón mbaile --- Économie collaborative --- Travail à distance

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En l'absence d'informations spécifiques sur les OBNL et leur assurance, cette publication vise à guider le lecteur à travers la nouvelle législation et les développements en matière d'assurance. Outre un aperçu de toutes les assurances possibles pour les organisations sans but lucratif, cet ouvrage s'intéresse également à la gestion des risques, aux procédures, à l'approche administrative avec trucs et astuces concrets.

Company law. Associations --- Insurance law --- Belgium --- E-books --- Belgique --- Associations sans but lucratif. --- Assurance --- Droit. --- Belgique. --- BPB2210 --- België --- STRADALEX --- aansprakelijkheid --- assurance --- schadegeval --- thuiswerk --- Belgia Kuningriik --- Beļģijas Karaliste --- Royaume de Belgique --- Belgian kuningaskunta --- Belgické kráľovstvo --- Koninkrijk België --- Belgijos Karalystė --- das Königreich Belgien --- Βασίλειο του Βελγίου --- Kingdom of Belgium --- Кралство Белгија --- Краљевина Белгија --- Belgické království --- Reino de Bélgica --- ir-Renju tal-Belġju --- Regatul Belgiei --- Kongeriget Belgien --- Кралство Белгия --- Mbretëria e Belgjikës --- Belga Királyság --- Królestwo Belgii --- Konungariket Belgien --- Reino da Bélgica --- Kraljevina Belgija --- Regno del Belgio --- Bélgica --- Belgija --- Belgien --- Belgie --- Belgicko --- Beļģija --- Белгија --- Belgio --- Белгия --- Belgia --- il-Belġju --- An Bheilg --- Βέλγιο --- Belgjika --- hemarbetare --- kotona työskentelevä --- darbas namuose --- trabajador a domicilio --- работење дома --- mājstrādnieks --- dirbantis namuose --- home worker --- kodutöötaja --- otthon végzett munka --- lucrător la domiciliu --- namudinis darbas --- háztartási munka --- travailleur à domicile --- pracujúci doma --- punonjës shtëpie --- lavoratore a domicilio --- namudininkas --- εργαζόμενος κατ' οίκον --- working from home --- mājās strādājošais --- trabalhador no domicílio --- thuiswerker --- mājražotājs --- Heimarbeiter --- kodutöö --- работа од дома --- lavoro a domicilio --- trabajo a domicilio --- trabalho no domicílio --- εργασία κατ' οίκον --- delo na domu --- práce doma --- home working --- рад код куће --- práca doma --- të punuarit nga shtëpia --- travail à domicile --- darbs mājās --- hjemmearbejde --- rad kod kuće --- muncă la domiciliu --- домашна работа --- hemarbete --- obair ón mbaile --- praca w domu --- xogħol mid-dar --- darbas namie --- otthoni munka --- Heimarbeit --- kotona työskentely --- оштетни побарувања --- Versicherungsfall --- skadestilfælde --- biztosítási esemény --- барање за исплата на осигурена сума --- pretensjonijiet tal-assigurazzjoni --- insurance claim --- pojistný nárok --- apdrošināšanas atlīdzības pieprasījums --- roszczenie ubezpieczeniowe --- káresemény --- poistný nárok --- odškodninski zahtevek --- Schadensfall --- försäkringsskada --- kindlustusnõue --- vakuutussaaminen --- dëm sigurimi --- sinistre --- δυστύχημα --- draudimo išmoka --- застрахователен иск --- potraživanje od osiguranja --- asigurare în caz de dezastru --- потраживање из осигурања --- éileamh árachais --- sinistro --- forsikringsbegivenhed --- siniestro --- Versicherungsschutz --- Versicherung --- assicurazione --- ασφάλιση --- seguro --- kindlustus --- assigurazzjoni --- försäkring --- sigurime --- osiguranje --- pojištění --- zavarovanje --- ubezpieczenie --- draudimas --- застраховка --- forsikring --- verzekering --- осигурање --- biztosítás --- vakuutus --- apdrošināšana --- осигурување --- poistenie --- asigurare --- árachas --- insurance --- kolektívna zodpovednosť --- συλλογική ευθύνη --- juridiskt ansvar --- Gesamthaftung --- përgjegjësi ligjore --- kolektyvinė atsakomybė --- syyntakeisuus --- õiguslik vastutus --- Gemeinschaftshaftung --- právna zodpovednosť --- pienākums --- oikeudellinen vastuunalaisuus --- saistības --- lovbestemt ansvar --- responsabilidade legal --- kopīga atbildība --- kollektiivinen vastuu --- Solidarhaftung --- jogi kötelezettség --- juridische aansprakelijkheid --- kolektivna odgovornost --- responsabilité légale --- legal liability --- kollektív felelősség --- teisinė atsakomybė --- responsabilità legale --- collegiale aansprakelijkheid --- responsabilidad legal --- pravna odgovornost --- collective liability --- responsabilidade colegial --- ευθύνη εκ του νόμου --- juridiska atbildība --- wettelijke aansprakelijkheid --- законска одговорност --- responsabilidade coletiva --- правна одговорност --- колективна одговорност --- kollektív kötelezettség --- legal responsibility --- responsabilité juridique --- egyetemleges felelősség --- vastutusvõimelisus --- objektív felelősség --- egyetemleges kártérítési felelősség --- ansvar enligt lag --- gesetzliche Haftung --- përgjegjësi kolektive --- kollektiivne vastutus --- responsabilidad jurídica --- zakonska odgovornost --- ευθύνη έναντι τρίτων --- responsabilidad colegiada --- responsabilidade jurídica --- zodpovědnost --- gesamtschuldnerische Haftung --- jogi felelősség --- δικαιοπρακτική ευθύνη --- responsabilité collégiale --- responsabilitate colectivă --- kollegialt ansvar --- juridisk ansvar --- responsabilità giuridica --- právní odpovědnost --- solidārā atbildība --- erstatningsansvar --- responsabilità collegiale --- gemensamt ansvar --- одговорност --- отговорност --- atsakomybė --- përgjegjësi --- responsabilità --- vastutus --- obbligazzjoni --- dliteanas --- odpovědnost --- felelősség --- responsabilidade --- responsabilidad --- atbildība --- responsabilitate juridică --- zodpovednosť --- vastuu --- odgovornost --- ansvar --- responsabilité --- Haftung --- odpowiedzialność --- liability --- ευθύνη --- 2210 --- België

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En 1993, la Commission européenne présentait le télétravail comme l’un des huit développements stratégiques pour lesquels il fallait stimuler les investissements. 27 ans plus tard, un virus d’une dimension de 2/100 d’un micron provoque en moins de trois mois un séisme économique et social mondial et un bouleversement dans nos organisations de travail. Le mot est jeté en pâture. « Télétravail ». Façonné, maçonné, désarticulé, défiguré, critiqué, exploité, instrumentalisé et médiatisé, il est devenu la star. Mais étions-nous vraiment en présence de « télétravail » ? Nous sommes passés de la vague silencieuse à la vague de Nazaré. Retournerons-nous à la normale ou nous dirigeons-nous vers l’anormal ? Cet ouvrage prépare les lecteurs, les entreprises et les professionnels des RH à cette mutation. Il rappelle les principales étapes du développement du télétravail à domicile ; aborde les réglementations internationales, européennes et nationales, la mise en œuvre du télétravail, les fonctions et travailleurs concernés ; confronte dans une approche transversale différentes thématiques que sont la durée du temps de travail, la sécurité et la santé des travailleurs, la protection des données et la vie privée ; traite des enjeux fiscaux, de sécurité sociale et de droit du travail liés aux nouvelles technologies mises à disposition des télétravailleurs. Dans le cadre de la crise sanitaire, il remet au goût du jour la réglementation PC privé. Il s’intéresse à la question de la responsabilité de l’employeur face aux risques de délocaliser l’utilisation des nouvelles technologies et anticipe des problématiques : la place du domicile privé, le présentéisme virtuel, la mobilité internationale et le télétravail face au COVID-19. L'ouvrage comporte des modèles et documents qui sont disponibles en ligne sur le site www.legis.be.

Social law. Labour law --- Belgium --- Travail à domicile --- Télétravail --- Droit --- europe --- belgique --- cadre juridique --- obligations --- beroepskosten --- sécurité --- santé --- surveillance --- BPB2011 --- travail à domicile --- Belgique --- droit du travail --- epidemie --- politique de la santé --- kodutöö --- работа од дома --- lavoro a domicilio --- trabajo a domicilio --- trabalho no domicílio --- εργασία κατ' οίκον --- delo na domu --- práce doma --- home working --- рад код куће --- práca doma --- të punuarit nga shtëpia --- darbs mājās --- hjemmearbejde --- thuiswerk --- rad kod kuće --- muncă la domiciliu --- домашна работа --- hemarbete --- obair ón mbaile --- praca w domu --- xogħol mid-dar --- darbas namie --- otthoni munka --- Heimarbeit --- kotona työskentely --- hemarbetare --- kotona työskentelevä --- darbas namuose --- trabajador a domicilio --- работење дома --- mājstrādnieks --- dirbantis namuose --- home worker --- kodutöötaja --- otthon végzett munka --- lucrător la domiciliu --- namudinis darbas --- háztartási munka --- travailleur à domicile --- pracujúci doma --- punonjës shtëpie --- lavoratore a domicilio --- namudininkas --- εργαζόμενος κατ' οίκον --- working from home --- mājās strādājošais --- trabalhador no domicílio --- thuiswerker --- mājražotājs --- Heimarbeiter --- епидемија --- epideemia --- épidémie --- epidemic --- epidémia --- epidemi --- епидемия --- eipidéim --- Epidemie --- epidemia --- επιδημία --- epidemija --- epidēmija --- epidemik --- mor --- pandemi --- έκρηξη επιδημίας --- ligos protrūkis --- пандемија --- hromadná nákaza zvířat --- epidemiudbrud --- epideeminen taudinpurkaus --- járványos kitörés --- taudinpurkaus --- paindéim --- πανδημία --- epidemic outbreak --- surto de doença --- focolaio epidemico --- Pandemie --- izbruh epidemije --- пандемия --- vypuknutí nákazy --- taudipuhang --- explozívna epidémia --- brote de una enfermedad --- haiguspuhang --- udbrud --- vleklá epidemie --- outbreak of a disease --- uitbraak van een ziekte --- масовна зараза --- pandémia --- tautiesiintymä --- epidemische uitbraak --- járvány kitörése --- ognisko choroby --- Ausbruch einer Krankheit --- epidemisk udbrud --- огнище на епидемия --- járványok kitörése --- pandemic --- izbijanje bolesti --- poussée épidémique --- Ausbruch einer Epidemie --- sygdomsudbrud --- ohnisko choroby --- pojava bolesti --- surto de doença infecciosa --- wystąpienie choroby --- apparition d'une épidémie --- surto epidémico --- epidēmijas uzliesmojums --- επιδημική έξαρση --- огнище --- epidemiczny wzrost zachorowań --- izbruh bolezni --- pandemia --- izbucnirea unei epidemii --- sjukdomsutbrott --- επιδημική έκρηξη --- възникване на огнище на заболяване --- flambée épidémique --- Seuche --- pojawienie się ogniska epidemii --- járványkitörés --- taud --- tifqigħa ta’ marda --- apparition d’une maladie --- pandemie --- užkrečiamosios ligos paplitimas --- brote epidémico --- explozivní epidemie --- farsot --- ziekteuitbraak --- slimības uzliesmojums --- tifqigħa ta’ epidemija --- pandemija --- pandémie --- disease outbreak --- pandēmija --- járvány --- εργατικό δίκαιο --- Arbeitsrecht --- munkajog --- radno pravo --- arbejdsret --- prawo pracy --- pracovní právo --- трудово право --- радно право --- labour law --- työoikeus --- dlí an tsaothair --- direito do trabalho --- Derecho del trabajo --- arbeidsrecht --- diritto del lavoro --- darbo teisė --- arbetsrätt --- delovno pravo --- liġi tax-xogħol --- e drejta e punës --- tööõigus --- darba tiesības --- pracovné právo --- dreptul muncii --- arbetslagstiftning --- employment law --- засновање работен однос --- disciplina giuridica del lavoro --- droits du travailleur --- трудово законодавство --- εργατική νομοθεσία --- statuto dei lavoratori --- legislazione del lavoro --- munkavállalók joga --- munkaügyi jogszabályok --- tutela dei lavoratori --- pracovní legislativa --- nodarbināto tiesības --- kolektivní pracovní právo --- direitos do trabalhador --- legislación laboral --- radno zakonodavstvo --- δικαιώματα των εργαζομένων --- työlainsäädäntö --- arbetstagarens rättigheter --- të drejtat e punonjësve --- diritti del lavoratore --- legislação do trabalho --- darbo įstatymai --- Derecho laboral --- estatuto de los trabajadores --- derechos del trabajador --- individuální pracovní právo --- tööseadusandlus --- legislación del trabajo --- darbininkų teisės --- drepturile salariaților --- darbinieka tiesības --- norme sul lavoro --- zákon o zaměstnanosti --- työntekijän oikeudet --- labour legislation --- darba tiesību akti --- workers' rights --- pracovnoprávna legislatíva --- arbejdstageres rettigheder --- práva pracujúcich --- legislația muncii --- munkaügyi jogalkotás --- Recht der Berufsausübung --- rechten van de arbeider --- pracovní zákon --- darba likumdošana --- arbejdslovgivning --- législation du travail --- arbeidswetgeving --- radnička prava --- töötaja õigused --- e drejta e punësimit --- права од работен однос --- laisvė dirbti --- legjislacion i punës --- Recht des Arbeitnehmers --- Arbeitsgesetzgebung --- Bélgica --- Belgija --- Belgien --- Belgie --- Belgicko --- België --- Beļģija --- Белгија --- Belgio --- Белгия --- Belgia --- il-Belġju --- An Bheilg --- Βέλγιο --- Belgjika --- Belgia Kuningriik --- Beļģijas Karaliste --- Royaume de Belgique --- Belgian kuningaskunta --- Belgické kráľovstvo --- Koninkrijk België --- Belgijos Karalystė --- das Königreich Belgien --- Βασίλειο του Βελγίου --- Kingdom of Belgium --- Кралство Белгија --- Краљевина Белгија --- Belgické království --- Reino de Bélgica --- ir-Renju tal-Belġju --- Regatul Belgiei --- Kongeriget Belgien --- Кралство Белгия --- Mbretëria e Belgjikës --- Belga Királyság --- Królestwo Belgii --- Konungariket Belgien --- Reino da Bélgica --- Kraljevina Belgija --- Regno del Belgio --- egészségügyi politika --- polityka zdrowotna --- πολιτική για την υγεία --- politika për shëndetësinë --- zdravotnícka politika --- здравствена политика --- zdravotní politika --- beartas sláinte --- sveikatos politika --- sundhedspolitik --- здравна политика --- política sanitaria --- Gesundheitspolitik --- politika tas-saħħa --- terveyspolitiikka --- politică în sănătate --- política de saúde --- veselības aizsardzības politika --- hälso- och sjukvårdspolitik --- zdravstvena politika --- gezondheidsbeleid --- health policy --- tervishoiupoliitika --- politica sanitaria --- sundhed --- zdravie --- terveydensuojelu --- ochrana zdravia --- terveys --- veselība --- egészségvédelem --- política de sanidad --- sănătate --- egészségügy --- egészségmegőrzés --- bescherming van de gezondheid --- υγειονομική πολιτική --- salud --- sveikata --- ochrana zdraví --- health protection --- shëndet --- protection de la santé --- hälsopolitik --- υγεία --- zdravlje --- tervisekaitse --- saúde --- sveikatos apsauga --- política sanitária --- egészség --- proteção da saúde --- politique sanitaire --- protezione della salute --- gezondheid --- salute --- health --- Gesundheitsschutz --- sundhedsbeskyttelse --- tervis --- protección de la salud --- mbrojtje e shëndetit --- προστασία της υγείας --- sanidad --- europa --- belgie --- juridisch kader --- verplichtingen --- frais professionnels --- veiligheid --- controle --- Telecommuting --- COVID-19 (Disease) --- Law and legislation --- Economic aspects. --- E-books --- Telecommuting - Law and legislation - Belgium --- Telecommuting - Belgium --- COVID-19 (Disease) - Economic aspects. --- politique de la santé --- travail à domicile