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8 Moves To Becoming An Agile Internal Audit
8 Moves To Becoming An Agile Internal Audit
Choose According
to Need
Transitioning to an agile auditing
methodology over a period of time can
help to effectively manage the change
and garner support from the
organization’s leaders and managers
in the process. By taking a phased
approach, you have the flexibility to
focus on what works and adapt or
eliminate what doesn’t.
Start out small 2
Adopt agile concepts that have
the most impact for your
organization or internal audit
function. For example, two key
elements of an agile audit are
reducing the internal audit planning
timeline — focusing on a six-month or
one-year time horizon so that your
audit plan and focus are flexible
to adapt to emerging and changing
risks. Increasing the frequency of
communication throughout the audit to
deliver real time, value-driven results
management can quickly action from a
report issued a month or two after the
audit is complete.
Gaining executive and board support is critical to the success of implementing agile audit
concepts, as transparency and collaboration amongst all parties is necessary to fine-tune
the process to the organization’s evolving needs. Discuss with executives and audit
committee members what you would like to accomplish with agile audit, how it will unfold
and the changes to expect in report formats and contents. Share the new approach with
whoever you are auditing and explain how it will improve the process. Seek their
feedback upfront to understand both concerns and get early feedback on ideas to
enhance the process in order to ease implementation.
6 8
Optimize your report writing Let’s Scrum
Agile auditing will provide real-time Part of the agile audit process includes
insights that can be used to scrums — fixed-schedule stand up
customize the report format (i.e. meetings, both with the team and/or
length and content) to meet management where the team reviews
stakeholder needs. A concise report projects’ progress or lack thereof.
that covers critical factors and
delivered real time allows you to
respond quickly and with more
impact than a “perfect” report issued
long after the work has been
completed.