Scrum, Kanban and agile auditing project management methods applied to internal audit

In our article series, The Agile Internal Audit Journey, Baker Tilly specialists define Agile, walk through its applications to internal audit and offer lessons learned through case study approaches.

In the first article, Agile auditing: transforming internal audit to add greater value, we discussed the role of internal audit, introduced the history of agile, addressed some common misconceptions about agile auditing and set the baseline for the journey ahead. In the second article, Applying the Agile manifesto and principles to internal audit, we explored the agile manifesto and how agile principles can be applied to internal audit. Now, we will elaborate on methods defining and using the Scrum framework in agile auditing.

Setting a baseline in agile auditing

Agile internal audit is an evolutionary process. It is not that current internal audit and risk-based approaches are outdated; rather, it is a mindset to focus on incorporating continuous improvement and operating with agility. Agile auditing can be complementary to existing processes and is not necessarily a replacement to current auditing processes. As we explore different frameworks and project management methods, it is important to challenge and question where the methods best suit the audit or engagement and where the methods may not or will not be adopted due to lack of resources, budget, circumstances and/or skillset. 

Evolving traditional project management