COVID-19 has impacted all professions and IA is no exception. As if communicating/conducting an IA on-site isn’t hard enough, now we face the challenges of remote work and a rapidly changing risk environment. With the onset of the COVID pandemic in 2020, IA departments saw their audit plans changing and adapting. In many cases, internal resources were re-allocated to operational areas. In addition to these challenges, IA saw challenges with: - Emerging business risks and technologies - Audit plan priorities - Staff skills - Department resources Organizations, their environments, and ways of working have evolved rapidly and in ways that had not been previously envisioned. Includes everything from reallocation of work responsibilities to being expected to conduct internal audits remotely. IA must look within to determine how to stay relevant and add value in this changing and emerging environment. It is important that IA is proactive and prepared while remaining pragmatic, as the situation continues to evolve. Field of Study: Auditing