Many organizations had to adapt their internal controls to the stay-at-home orders resulting from the COVID-19 pandemic. Now, as many are considering bringing people back to the office at least part time, the internal controls environment is up for yet another change. Protiviti’s SOX Champions Network recently convened to discuss internal controls implications that businesses should consider as they plan to resume in-person work.

In this article, we cover three categories of control changes as we look forward: control changes introduced during COVID that are likely to stay, control changes that will still need to be adopted and control changes to embed when reinstating historical controls.