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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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Going beyond the how and why of burnout, a former tenured professor combines academic methods and first-person experience to propose new ways for resisting our cultural obsession with work and transforming our vision of human flourishing.   Burnout has become our go-to term for talking about the pressure and dissatisfaction we experience at work. But because we don't really understand what burnout means, the discourse does little to help workers who are suffering from exhaustion and despair. Jonathan Malesic was one of those workers, and  to escape he quit his job as a tenured professor. In The End of Burnout, he dives into the history and psychology of burnout, traces the origin of the high ideals we bring to our dismal jobs, and profiles the individuals and communities who are already resisting our cultural commitment to constant work.   In The End of Burnout, Malesic traces his own history as someone who burned out of a tenured job to frame this rigorous investigation of how and why so many of us feel worn out, alienated, and useless in our work. Through research on the science, culture, and philosophy of burnout, Malesic explores the gap between our vocation and our jobs, and between the ideals we have for work and the reality of what we have to do. He eschews the usual prevailing wisdom in confronting burnout ("Learn to say no!" "Practice mindfulness!") to examine how our jobs have been constructed as a symbol of our value and our total identity. Beyond looking at what drives burnout--unfairness, a lack of autonomy, a breakdown of community, mismatches of values--this book spotlights groups that are addressing these failures of ethics. We can look to communities of monks, employees of a Dallas nonprofit, intense hobbyists, and artists with disabilities to see the possibilities for resisting a "total work" environment and the paths to recognizing the dignity of workers and nonworkers alike. In this critical yet deeply humane book, Malesic offers the vocabulary we need to recognize burnout, overcome burnout culture, and find moral significance in our lives beyond work.

Burn out (Psychology) --- business ethics. --- business psychology. --- future. --- how to quit my job. --- how to work during a pandemic. --- industrial organizational psychology. --- labor relations. --- optimism. --- psychology of work. --- work life balance. --- working from home.

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Shows how the young men viewed the war, as well as what they observed both during training and from the trenches in some of the war's bloodiest battles. This title presents correspondence between two brothers and their families.

Soldiers --- World War, 1914-1918 --- Campaigns --- Frost, Cecil, --- Frost, Leslie M. --- Canada. --- Officers --- Canadian military history. --- Canadian military letters. --- Cecil Frost. --- First World War. --- Leslie Frost. --- Ontario. --- WWI. --- government of Ontario. --- letters from home. --- letters from the front. --- letters. --- soldier's letters. --- wartime letters.

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The COVID-19 pandemic has causedenormous upheaval at the micro-, meso- and macrosocial levels, with a profound influence on the diverse dimensions of human existence. This reprint offers contributions by authors from various backgrounds and origins for a better understanding of the multiple and interdependent consequences of the COVID-19 pandemic that pose multiple and complex scientific, moral, social and political challenges, considered from social science perspectives.

Humanities --- Social interaction --- inclusive tourism --- accessibility --- disability --- Booking.com --- hotels --- ethnography --- environmental --- online --- activism --- young people --- COVID-19 --- lockdown --- climate --- strikes --- methods --- refugee researchers (RRs) --- researcher at risk --- scholars at risk --- employment --- pandemic --- working from home --- asylum procedure --- male sex workers --- commercial sex --- motives --- practices --- vulnerabilities --- Portugal --- jogging --- emotional geography --- urban ethnography --- Italy --- COVID-19 pandemic --- SARS-CoV-2 --- stigma --- stigmatization --- charisma --- charismatic domination --- President Trump --- legitimation --- social elevation --- media narrative --- media --- international migration --- mobility --- Migration Cycle --- artificial intelligence --- digitalization --- digital divide --- human rights --- filtering facepiece respirators --- supply chain management --- disaster management cycle --- neoliberal model of development --- democratic socialist model of development --- class --- ideology --- anomie --- moral regulation --- n/a

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The COVID-19 pandemic has causedenormous upheaval at the micro-, meso- and macrosocial levels, with a profound influence on the diverse dimensions of human existence. This reprint offers contributions by authors from various backgrounds and origins for a better understanding of the multiple and interdependent consequences of the COVID-19 pandemic that pose multiple and complex scientific, moral, social and political challenges, considered from social science perspectives.

Humanities --- Social interaction --- inclusive tourism --- accessibility --- disability --- Booking.com --- hotels --- ethnography --- environmental --- online --- activism --- young people --- COVID-19 --- lockdown --- climate --- strikes --- methods --- refugee researchers (RRs) --- researcher at risk --- scholars at risk --- employment --- pandemic --- working from home --- asylum procedure --- male sex workers --- commercial sex --- motives --- practices --- vulnerabilities --- Portugal --- jogging --- emotional geography --- urban ethnography --- Italy --- COVID-19 pandemic --- SARS-CoV-2 --- stigma --- stigmatization --- charisma --- charismatic domination --- President Trump --- legitimation --- social elevation --- media narrative --- media --- international migration --- mobility --- Migration Cycle --- artificial intelligence --- digitalization --- digital divide --- human rights --- filtering facepiece respirators --- supply chain management --- disaster management cycle --- neoliberal model of development --- democratic socialist model of development --- class --- ideology --- anomie --- moral regulation