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Excellent article. The teachings are applicable to both internal quality audits as external ones. I believe that for the latter cases could be added to the advantages of remote audits that auditors are not exposed to hazards that may exist in the areas audited, mainly in manufacturing companies. I'd also like to expose as a counterexample to the principle of "integrity", when a auditor avoids situations that may affect a friend audited, it is more likely to occur in internal audits.
--Valentin Requena, 03-20-2013