The audit cycle for organizations that receive SOC reports includes new challenges related to Covid-19. Remote workforces are now the norm throughout the world, which introduces new risks. For example, connecting to corporate networks using personal computers that may be infected with malware is one such risk. Additionally, hackers and fraudsters have stepped up their game and increased the frequency and sophistication of their attacks to take advantage of the vulnerabilities that come with a remote workforce. Many organizations have suffered economically due to Covid-19 with workforce reductions to help reduce costs. However, this could result in a failure to re-assign control responsibilities and a corresponding failure to perform certain controls.