There is a growing demand in the tourism industry to allow more flexible assurance approaches given the logistical, financial and environmental costs of on-site audits. While the Global Sustainable Tourism Council (GSTC) permits limited remote audits, there are concerns about the reliability, technological limitations, and the lack of on-site insights.
The project investigated the risks to identify best practices. Combining desk research, interviews, assessment of GSTC's standards, and analysis of audit reports, GSTC identified the opportunities and risks of remote auditing to understand where remote, hybrid and on-site audits are most appropriate.
The project found that the effectiveness of remote auditing depends not only on technology, but also on auditor competence, robust risk assessment and the maturity of an organisation's management system. These insights are helping GSTC develop clearer guidance on when remote auditing can be used while maintaining consistent, high-quality assurance.