Agile Auditing

Internal audit and internal auditors must be agile. In support of internal auditors in accomplishing their objectives, the Agile Internal Auditing approach has gained prominence. It aims to enhance the effectiveness, efficiency, risk focus, flexibility, and alignment with strategic objectives and organisational value among internal auditors. This program is specifically designed to help internal audit professionals comprehend the Agile Internal Auditing Methodology and demonstrate various ways for a smooth and effective transition.

This course starts with an overview of the values and principles of Agile software development and introduces Scrum – a framework which can be used to manage complexity in the internal audit engagement process. Compatibility with the International Standards for the Professional Practice of Internal Auditing (Standards) is covered to dispel common misperceptions about whether Agile auditing aligns with professional standards. With an emphasis on interaction, this course includes breakout sessions to provide participants with opportunities to actually practice Agile auditing.

To assist internal auditors in achieving these objectives, Agile Internal Auditing has become a popular approach to enable internal auditors to become more effective, efficient, risk-focused, flexible and driven by strategic objectives and organizational value. This program has been tailored to assist internal audit professionals in understanding the Agile Internal Auditing Methodology and illustrating to them the different means by which they can make the transition effectively.

Objective

• Describe Agile auditing.
• Examine the compatibility of Agile auditing with the Standards.
• Recognise Agile software development methodologies.
• Explain the Scrum process framework.
• Summarise the value of various Agile auditing iterations, including Agile Lean, Agile Lite, and Full Agile.
• Recognise change management considerations and other success factors for implementing Agile auditing.
• Construct Agile auditing artefacts.
• Perform Agile auditing ceremonies.