According to the Alliance for Virtual Business:

"Virtual Assistants (VAs) are independent entrepreneurs providing professional administrative, creative, managerial, technical, business office and/or personal support services. VAs use the most advanced means of communication, and the newest and most efficient and time saving office products and work delivery, regardless of geographic boundaries. Virtual Assistants work from their own offices, on a contractual basis, and abide by an established Code of Ethics requiring integrity, honesty and due diligence."
 

In short, a VA can do just about anything a regular employee can do. You just won't see his or her face every day and the manner in which you send tasks to him or her will vary slightly.

Instead of walking paper files into the next office, you can simply attach those same electronic files to an email and hit send. Your assistant will work on those files according to your instructions and return them, mail them, or do whatever else you request with them.

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