ABSTRACT
The article focuses on the issue of selected aspects related to the planning, preparation and implementation processes of remote audits in aerospace organizations. It informs about the definition of remote audit and the main advantages and disadvantages of this type of audit. The author describes the criteria that should be assessed in terms of the decision-making process for conducting remote audits. Emphasis is placed on general criteria, criteria in the information and technology (ICT) area and risk-based criteria. At the same time, the author pays attention to aspects, factors and information that should be taken into account in the process of planning, preparation and performing of remote audits in aerospace organizations (which are generally applicable in these processes, and also in the use of remote audits in other sectors and organizations).