Remote auditing has been going on for several years especially in latency area, but COVID-19 has driven innovation in auditing activities. The internal auditor's audit profession is to optimize remote technology to face the challenges of the remote audit process as well as offer strategies to overcome every part of the audit process in teh site of auditee area. This study aims to determine the effect of the role of remote auditing and the challenge of remote auditing on the quality of internal audi during pandemic (work from home). Survey conducted to Piblic Entities in Jakarta, capitaol of Indonesia. 87 Auditor internals are research samples whose were taken by convenience sampling method. This study collected Primary data using by distributing questionnaires via google form. Research hypotheses were tested using by multiple regression analyse. The research results show that the Remote Audit Role and Remote Audit Challenges simultaneously have big simultant effect on the Quality of Internal Audit and the challenge of Remote Audit has moderate effect on the Quality of Internal Audit.

covid 19

remote audit

audit role

audit challenge internal audit quality