Institut für Interne Revision ÖSTERREICH
  • Agile Auditing

    Agile Auditing

    Transforming the Internal Audit Process

    Rick A. Wright Jr., CIA

    Becoming a more agile internal audit function menas different things to different organizations. As the fourth industrial revolution swiftly and irreversibly transforms the risk landscape, one method internal audit functions are using to adapt their value proposition in a menaingful way is Agile internal auditing (Agile IA). Agile AI is an innovative approach that uses Agile software development values, principles, and practices to transofrm how internal audit engagements are executed. This methodology enhances the internal audit value proposition by facilitating a more agile approach to addressing organizational risk dynamics.

    With a value proposition centered around risk agility, efficiency, and value-driven insights, common features of Agile IA include:

    • Focus on value for the organization (rather than audit objectives)
    • Enhanced client collaboration (part of project team)
    • Iterative planning, execution, and reporting
    • Time-boxed discipline (fixed work cycles)
    • Self-organizing audit teams
    • Timely audit insights and risk responses (real-time feedback)
    • Fewer disagreements about audit outcomes between audit team and audit client
    • Documentation rationalization (simplification of workpapers)

    Agile IA is not a magic bullet or secret recipe that is going to revolutionize the internal auditing paradigm in one fell swoop. The intent of this book is not to suggest that traditional risk-based auditing is dead and should be replaced. Our ability as a profession to meet contemporary challenges will not depend on a single action or new auditing approach. Rather, thoughtful consideration ot the risk landscape and how our value proposition aligns (and subsequently must change) will determine the innovations we pursue. Agile IA is but one avenue to explore in our journey.



    • Verlag: Internal Audit Foundation
    • Erschienen 2019
    • Hardcover: 130 Seiten
    • Sprache: English
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