Technological developments and globalization have integrated many systems around the world. In this process, issues such as the connection of information sources and the provision of services in cyberspace in many countries have caused a change in security perception and understanding. It is clearly seen that cyber risks and threat activities have increased with the effect of this change. Nowadays, states and companies can be threatened in virtual space. Therefore, while the interest in cyber security increases day by day, cyber policies in the world have become more complex. Being able to read the innovations in the field of cyber security correctly and to create the necessary security policies will have a positive effect on creating the right strategy in the cyber field. With the effect of all these parameters, a period in which remote auditing is becoming more preferred is being entered in order to ensure effectiveness and prevalence in auditing as well as new management and auditing techniques worldwide. In addition, considering that the COVID-19 epidemic, which has an impact all over the world, will accelerate technological developments and will have an impact on cyber security policies, it is important to carry out widespread and effective cyber security inspections. This article tries to explain the developments in areas such as cyber security, cyber threat and cyber attack with the effect of the COVID-19 outbreak and the expected changes in the field of “remote auditing “, which has come to the fore in order to control the negativities related to them.