Rapid advances in information technology and the digitalization of business processes have fundamentally transformed internal auditing practices and introduced remote internal auditing as a viable approach. This study aims to examine the performance and quality of internal auditing in a remote working environment, focusing on effectiveness, efficiency, and the reliability of audit outcomes. The research is applied in nature and adopts a survey methodology. Data were collected through questionnaires from 103 heads and managers of internal audit units in companies listed on the Tehran Stock Exchange. The findings indicate that information technology plays a critical role in enhancing accuracy, transparency, and error reduction in remote internal auditing. Although remote auditing leads to cost savings, improved productivity, and greater operational flexibility, it also presents challenges such as high technology costs, inadequate digital infrastructure, reduced face-to-face interactions, and weakened mutual trust between auditors and management. Regression analyses reveal that stakeholder support has a positive and significant effect on audit effectiveness, efficiency, and users’ reliance on internal audit results, whereas a reduction in internal audit staff has a significant negative impact on audit quality in remote settings. The results further show that remote internal auditing is most effective in information technology audits, management audits, and consulting services, where digital tools and data-driven approaches are more applicable. Overall, the study concludes that remote internal auditing represents a structural transformation in the internal auditing profession, requiring organizational support, sufficient digital investment, continuous development of auditors’ technological competencies, and enhanced trust and transparency.