This document provides guidance on the use of remote auditing methods in auditing management systems. It is applicable to all organizations that plan and conduct all kinds of internal or external audits (i.e. first-party, second-party and third-party audits) of management systems. This document supports the general principles of auditing given in ISO 19011:2018 and provides further guidance on specific conditions, possibilities and limitations for implementing remote auditing methods. This document is intended to strengthen confidence in the use of remote auditing methods for auditing management systems among customers, regulators, accreditation bodies, certification bodies, scheme owners, industry, employees, consumers, suppliers and other interested parties. The use of remote auditing methods for auditing management systems is not intended to replace on-site audit methods. Instead, remote auditing methods are intended to serve as a tool to effectively and efficiently conduct the audit. NOTE       This document can be used for other types of audits and assessments.