IIA-Australia White Paper - Agile Internal Auditing

WP - Agile Internal Audit

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Emily Urquhart BCom, GradCertIA, GradCertFinPlan, PMIIA



Topics Explored

Internal Audit, Internal Audit Management, Fieldwork


White Paper


An agile internal audit approach can provide a more timely internal audit service to the board (or equivalent governing body), audit committee and senior management. This can be achieved by leveraging agile project management techniques such as sprints to split the internal audit engagements into manageable chunks, enabling internal auditors and stakeholders to collaboratively work together to stay timely and quickly deliver internal audit services.

Key Points

  1. Accepting agile means ‘not working on items that do not add value’.
  2. Delivering audit phases by scope can lead to reduced delivery times.
  3. A key benefit from Agile methodology is rationalisation of documentation.
  4. The regular scrums and conclusion of sprints provide an ideal opportunity to reflect upon the recent audit activity and identify areas to adjust.

Relevant Industries


Level of Assumed Knowledge