The process of performing audits has undergone a significant transition in our constantly changing digital age, where technology is changing how we work and interact. The concept of virtual audits was created because of this transformation’s increased reliance on digital tools and remote labour capabilities. These virtual audits have become a powerful and essential tool for organisations in a wide range of industries because of the technology’s ever-expanding capabilities and the seamless interconnectedness of the digital world. Particularly, the pharmaceutical and clinical research industries have suffered the full force of their influence. This paper delves into the far-reaching effects of virtual audits on Good Clinical Practice (GCP) compliance, which is a cornerstone of the pharmaceutical and clinical research domains. We aim to provide a comprehensive and nuanced perspective through a comparative analysis that meticulously examines the various aspects of virtual audits, explains their benefits, delving into their limitations and elucidating the critical strategies required to ensure consistent regulatory adherence. To set the stage for this in-depth examination, it is critical to first recognise the seismic upheaval in the audit landscape. Traditionally, the audit process was associated with on-site visits, which required auditors to physically travel to the facilities under scrutiny. This immersive technique enabled auditors to be physically present at the audit location, allowing them direct access to individuals, documents and operational procedures. For many decades, this hands-on, on-the-ground methodology was the gold standard for audit methods. The COVID-19 pandemic has shown the vulnerability and outdated nature of numerous current attribution techniques. A new paradigm is required to account for the risk of repeated lockdowns as well as to align practices with the level of digitalisation, automation and use of artificial intelligence in the current business environment, even though some progressive practices have already been put in place (such as remote audits using basic information and communication technologies). Furthermore, the requirement of sustainability and decreasing carbon footprints in an increasingly environmentally conscious world has called into question the appropriateness of considerable travel for audit reasons.
