IIA-Australia Factsheet - Agile Internal Auditing

IIA-Australian Factsheet - Agile Internal Auditing

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Author

IIA-Australia

Date

 2022

Topics Explored

Internal Audit

Format

Factsheet

Extract/Description

Agile auditing delivers a nimble internal auditing response and approach for the changing dynamics in the organisation’s risk landscape to provide timely assurance and insights to senior management.

Key Points

  1. The traditional auditing approach of planning, fieldwork, review and reporting performed sequentially in a linear path does not always accommodate the swift changes occurring in organisations as a consequence of disruptive innovation and disruptive technology. 
  2. The Factsheet includes a case study and comparison of auditing styles.

Relevant Industries

All

Level of Assumed Knowledge

Expert