Agile Auditing: Fundamentals and Applications

ISBN-13: 9781119693321 / Angielski / Twarda / 2021 / 336 str.

Raven Catlin; Danny M. Goldberg; Ceciliana Watkins

Spis treści

Tables and Figures Foreword Preface About the Authors Raven Catlin Ceciliana Watkins Acknowledgments Introduction List of Acronyms Part I: Building an Understanding of Agile and Auditing Chapter 1 What Is Agile? Agile Is a Framework Definitions of Agile The Agile Manifesto Agile Frameworks Scrum Framework Scrum/Agile Roles Scrum Artifacts Scrum Activities (Scrum Events) Recipe: Explaining the Concept Nuggets Chapter 2 What Is Audit? Defining Audit Types of Audits Internal Audits Government Audits External Audits Audit Customers Knowledge Areas for Auditors Governance Risk Control Finance/Accounting Technology Compliance Skills for Auditors Audit Project Life Cycle Phase 1: Initiation/Starting the Project Phase 2: Planning/Organizing and Preparing Phase 3: Execution/Carrying Out the Work Phase 4: Closeout/Completing the Project Traditional, Waterfall Audit Process: A Real-Life View of the Problems Identifying, Assessing, and Responding to Delivery Risks Recipe: Building Auditor Knowledge and Skills Nuggets Chapter 3 Traditional Audit Processes and Practices Audit Jargon Traditional Entity-Level Audit Planning Traditional Audit Engagement Planning Traditional Audit Engagement Fieldwork Traditional Audit Engagement Reporting Nuggets Chapter 4 What Is Agile Audit? The Journey of Agile Auditing What Is Agile Auditing? Overview of the Agile Audit Process Skills for Agile Auditors Nuggets Chapter 5 Why Agile Audit? Avoid the Jurassic Auditor What's Your Why? Who Is Using Agile Auditing? Starting Your Agile Auditing Change Transformation Agile Audit Frameworks What Are the Benefits of Agile Auditing? Can Agile Auditing Help Me Solve Problems in the Audit Process? Nuggets Chapter 6 Creating the Agile Mindset What Is an Agile Mindset? Build a Passion for Being Agile Start with Auditor Self-Assessments Do I Need to Call It Agile Auditing? Recipe: Getting Auditor Buy-In Nuggets Part II: Implementing Agile Auditing Chapter 7 Implementing Agile Auditing: Deciding Your Approach and Your Agile Audit Project Roles Choosing Your Implementation Strategy Full Agile Strategy Pilot Agile Strategy Agile Lite Strategy Dealing with Titles Product Owner Scrum Master Delivery Team Members (Developers) Dealing with People Challenges Nuggets Chapter 8 Implementing Agile Auditing: The Audit Planning Process Nontraditional Audit Planning (Agile Audit Planning) Dynamic Risk Assessments and Audit Planning Data-Driven Risk Assessments and Audit Planning Risk Universe Prioritizations and Audit Planning Product Backlog User Story Epic Recipe Nuggets Chapter 9 Implementing Agile Auditing: Planning Agile Audit Engagements Planning Agile Audit Resources Agile Audit Planning Steps Step 1: Hold the Sprint Planning Meeting Step 2: Agree on the Definition of Done Step 3: Agree on the Definition of Ready Step 4: Determine Your Project Tasks and Create Your Taskboard/Sprint Backlog Step 5: Prepare the Project Canvas and Other Planning Documents Agile Jargon Using Agile Auditing to Solve Engagement Planning Problems Poor Time Budgets/Estimates to Complete Audits Nuggets Chapter 10 Implementing Agile Auditing: Executing the Agile Audit Testing with the Audit Client Workpaper Documentation in an Agile Audit Environment Managing Scope Creep Audit Findings Using Agile Auditing to Solve Engagement Execution Problems Nuggets Chapter 11 Implementing Agile Auditing: Communicating Agile Audit Results Report Writing Daily Meetings to Communicate "Bugs," Deficiencies, and Findings Sprint Review Do I Still Need a Report? Sprint Retrospective Using Agile Auditing to Solve Engagement Communication and Reporting Problems Nuggets Part III: Special Considerations Chapter 12 Agile Auditing in the "New Normal" Environment (Remote Auditing) The New Normal Existing Technologies Virtual Conferencing Data Analytics (DA) New Technologies and Agile Audit Robotics Desktop Applications, Robotics Process Automation, Machine Learning, and Artificial Intelligence Issues to Consider When Implementing These Technologies How Are These Technologies Affecting Audit, and How Can We Use Them to Become More Agile? Recipe for Starting DA Nuggets Chapter 13 Lean and Agile Auditing What Is Lean? Eliminating Waste Using Agile Auditing Nuggets Chapter 14 Exploring Kanban Agile Auditing What Is Kanban? When Can I Use Kanban? Kanban Principles Applied to Agile Auditing Managing Workflow, the Kanban Way Nuggets Chapter 15 Merging Risk-Based Auditing and Integrated Auditing with Agile Auditing Stop Creating Kitchen Sink Audits! What Is Risk-Based Auditing (RBA)? Extreme Risk-Based Auditing Can I Still Complete Integrated Audits in Agile Auditing? Nuggets 152 Chapter 16 Building the Auditor Toolbelt and Self-Managing Agile Audit Teams Agile Auditing as a Tool Skills Needed to Be an Agile Auditor Becoming an Integrated Auditor in an Agile Audit World Using Scrum Values to Create Self-Managing Agile Audit Teams Benefits of Dealing with Self-Managing Teams Cautions of Dealing with Self-Managing Teams Nuggets Chapter 17 Preparing Your Organization for Agile Auditing/Creating the Agile Culture What Is Culture? Changing Others' Perception of Auditors Participatory Auditing Influencing a Culture That Supports Agile Auditing The Influence of the Grateful Agile Leader What Do You Want for the Other Person? What Do You Want for Yourself? What Do You Want for Your Relationship with the Other Person? Ideal Conditions for Agile Auditing Nuggets Chapter 18 Passing Your Quality Assessment Review in an Agile Audit Environment Government Auditors Internal Auditors External Auditors Agile Auditing and Your QAR Audit Independence and Objectivity: Working with People over Processes and Tools Audit Planning: Doing What's Right and Adding Value over Following a Preset Inflexible Plan Audit Documentation: Providing Relevant and Timely Insights over Extensive Audit Documentation Audit Report and Supervision: Client Collaboration and Relationship Building over Audit Report Negotiation Nuggets Chapter 19 Nuggets for Agile Audit Success Appendix A Glossary of Terms Appendix B Product Backlog Template Appendix C Agile Audit Example Bibliography Index

O autorze

RAVEN CATLIN is a veteran audit practitioner and Founder and CEO of Raven Global Training, an organization that provides custom training to business professionals in internal audit, internal controls, risk management, data analytics, and governance. As a member of the Institute of Internal Auditors and the American Institute of Certified Public Accountants, she advocates for continual improvement in audit practices. CECILIANA WATKINS is Founder and CEO of Team Oriented Solutions and a trainer in risk management, internal audit, and Agile project management. She previously served as an online course facilitator for Boston University, a trainer and facilitator for Raven Global Training, and the internal audit division manager for a large state government agency.