I do the branch audits for the bank on an 18 month cycle. With COVID-19 I have not audited two branches that were due 2nd Quarter. What are you doing if this is your responsibility? Our lobbies are still closed for appointment only. Thanks - Stay safe.

Why bother under the current circumstances, Report to your audit committee and move on. Pick them up when the situation allows. There is no regulatory requirement for such audits,

Not sure what all is performed in your branch audits but if your lobbies are closed it might be easier to perform the audits. I had to revise my audit plan based on the pandemic and other issues. I made sure the audit committee approved the changes and it was documented in the minutes appropriately.

We completed a branch audit remotely this past quarter. ICQ by telephone. Scans of hardcopy logs sent to the auditor. Etc.
We felt it was low risk to complete the audit this way. Branch has low turnover. Few operational changes. Etc.
Every bank's circumstances are different, so each bank will need to decide whether to postpone branch audits, do them remotely, or complete them as normal.