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This document gives guidance in the use of remote methods for conducting audits of management systems. It is applicable to all organizations that need to plan and conduct all kinds of internal or external audits (i.e. 1st, 2nd, 3rd party audits) of management systems. This document is based on the general principles of auditing and gives guidance for specific conditions, possibilities and limitations for applying remote methods. This document is intended to strengthen confidence in the use of remote methods for auditing management systems among customers, regulators, accreditation bodies, certification bodies, scheme owners, industry, employees, consumers and other interested parties. The use of remote methods for management systems audits is not intended to completely replace regular onsite audit methods.