For the past two decades the trend has been to move away from brick and mortar offices and have a greater number of people work or telecommute from home. Because of the effects of the 2020 pandemic this rate of this move has been accelerated. This has and will continue to create control challenges and organizations must work to address these. Such things as moving from time-based employee value to task completion based measurement and the ability to drive needed inter-company communication are just a sample of the issues with which entities must contend. This session looks at the benefits and pitfalls of workers who telecommute. It then discusses important risks and controls to consider as this trend continues and evolves in the business world.