The poor economic conditions caused by the Covid-19 virus pandemic that hit all parts of the world had a significant impact on the survival of business entities. This change brings risks to the accounting profession, especially an auditor. If they are not careful in carrying out their profession, an auditor will be threatened by the continuity of his profession. This study aims to determine the shift in the application of internal control and audit in support of the realization of good corporate governance by reviewing journals related to the role of internal audit and then analyzed to obtain a paradigm related to the application of internal control and audit in creating good corporate governance. The results of this study indicate that there is a shift in the application of internal control and audit, namely by changing the approach through remote auditing.