Agile Auditing - Fundamentals and Applications

Master new, disruptive technologies in the field of auditing
 
Agile Auditing: Fundamentals and Applications introduces readers to the applications and techniques unlocked by tested and proven agile project management principles. This book educates readers on an approach to auditing that emphasizes risk-based auditing, collaboration, and speedy delivery of meaningful assurance assessments while ensuring quality results and a focus on the areas that pose the greatest material risks to the business under audit.
 
The discipline of auditing has been forever changed via the introduction of new technologies, including:
* Machine learning
* Virtual Conferencing
* Process automation
* Data analytics
 
Hugely popular in software development, the agile approach is just making its way into the field of audit. This book provides concrete examples and practical solutions for auditors who seek to implement agile techniques and methods.
 
Agile Auditing is perfect for educators, practitioners, and students in the auditing field who are looking for ways to introduce greater levels of efficiency and effectiveness to their discipline.

Inhaltsverzeichnis

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

Über den Autor / die Autorin

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.

Zusammenfassung

Master new, disruptive technologies in the field of auditing

Agile Auditing: Fundamentals and Applications introduces readers to the applications and techniques unlocked by tested and proven agile project management principles. This book educates readers on an approach to auditing that emphasizes risk-based auditing, collaboration, and speedy delivery of meaningful assurance assessments while ensuring quality results and a focus on the areas that pose the greatest material risks to the business under audit.

The discipline of auditing has been forever changed via the introduction of new technologies, including:
* Machine learning
* Virtual Conferencing
* Process automation
* Data analytics

Hugely popular in software development, the agile approach is just making its way into the field of audit. This book provides concrete examples and practical solutions for auditors who seek to implement agile techniques and methods.

Agile Auditing is perfect for educators, practitioners, and students in the auditing field who are looking for ways to introduce greater levels of efficiency and effectiveness to their discipline.

Produktdetails

• Autoren: R Catlin, Rave Catlin, Raven Catlin, Raven (Institute of Internal Auditors) Wat Catlin, Raven Goldberg Catlin, Raven Watkins Catlin, Danny M. Goldberg, Ceciliana Watkins
• Verlag: Wiley, John and Sons Ltd
• Sprache: Englisch
• Produktform: Fester Einband
• Erschienen: 31.12.2020
• EAN: 9781119693321
• ISBN: 978-1-119-69332-1
• Seiten: 336
• Serie: Wiley Corporate F&A
• Themen: Sozialwissenschaften, Recht,Wirtschaft > Wirtschaft > Betriebswirtschaft; Rechnungswesen, Revision, Accounting, Auditing