Agile Internal Audit

05-12-2019

IIA Global released the Global Knowledge Brief, “Agile Internal Audit: Leading Practices From CAEs on the Journey to Becoming Agile.” The report outlines how four chief audit executives (CAEs) from various industries reviewed their own successes and learning experiences in making their companies’ audit functions Agile.

The Agile process:

  • Originated in software development as an alternative to the traditional linear process of project development.
  • Has been adopted in other fields as a way to increase efficiency, provide more flexibility, and respond to rapidly changing business environments.
  • Uses sprints in which planning, fieldwork, review, and reporting are done in a cycle of one to two weeks.
  • Repeats the sprints until the audit is finished.
  • Shares findings (points of view) with the auditee at the end of every sprint.
  • Is fast-paced, iterative, and emphasizes full transparency and collaboration between stakeholders and self-organized audit teams.
  • Can pose a significant challenge, especially for audit teams who may be somewhat resistant to change.
Photo by İrfan Simsar on Unsplash
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