Agile Auditing

Agile Auditing

Fundamentals and Applications
Wiley Corporate F&A 1. Aufl.

von: Raven Catlin, Ceciliana Watkins

42,99 €

Verlag: Wiley
Format: PDF
Veröffentl.: 03.06.2021
ISBN/EAN: 9781119693482
Sprache: englisch
Anzahl Seiten: 336

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<p><b>Master new, disruptive technologies in the field of auditing</b></p> <p><i>Agile Auditing: Fundamentals and Applications</i> 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.</p> <p>The discipline of auditing has been forever changed via the introduction of new technologies, including:</p> <ul> <li>Machine learning</li> <li>Virtual Conferencing</li> <li>Process automation</li> <li>Data analytics</li> </ul> <p>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.</p> <p><i>Agile Auditing</i> 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.</p>
<p>Tables and Figures</p> <p>Foreword</p> <p>Preface</p> <p>About the Authors</p> <p>Raven Catlin</p> <p>Ceciliana Watkins</p> <p>Acknowledgments</p> <p>Introduction</p> <p>List of Acronyms</p> <p>Part I: Building an Understanding of Agile and Auditing</p> <p>Chapter 1 What Is Agile?</p> <p>Agile Is a Framework</p> <p>Definitions of Agile</p> <p>The Agile Manifesto</p> <p>Agile Frameworks</p> <p>Scrum Framework</p> <p>Scrum/Agile Roles</p> <p>Scrum Artifacts</p> <p>Scrum Activities (Scrum Events)</p> <p>Recipe: Explaining the Concept</p> <p>Nuggets</p> <p>Chapter 2 What Is Audit?</p> <p>Defining Audit</p> <p>Types of Audits</p> <p>Internal Audits</p> <p>Government Audits</p> <p>External Audits</p> <p>Audit Customers</p> <p>Knowledge Areas for Auditors</p> <p>Governance</p> <p>Risk</p> <p>Control</p> <p>Finance/Accounting</p> <p>Technology</p> <p>Compliance</p> <p>Skills for Auditors</p> <p>Audit Project Life Cycle</p> <p>Phase 1: Initiation/Starting the Project</p> <p>Phase 2: Planning/Organizing and Preparing</p> <p>Phase 3: Execution/Carrying Out the Work</p> <p>Phase 4: Closeout/Completing the Project</p> <p>Traditional, Waterfall Audit Process: A Real-Life View of the Problems</p> <p>Identifying, Assessing, and Responding to Delivery Risks</p> <p>Recipe: Building Auditor Knowledge and Skills</p> <p>Nuggets</p> <p>Chapter 3 Traditional Audit Processes and Practices</p> <p>Audit Jargon</p> <p>Traditional Entity-Level Audit Planning</p> <p>Traditional Audit Engagement Planning</p> <p>Traditional Audit Engagement Fieldwork</p> <p>Traditional Audit Engagement Reporting</p> <p>Nuggets</p> <p>Chapter 4 What Is Agile Audit?</p> <p>The Journey of Agile Auditing</p> <p>What Is Agile Auditing?</p> <p>Overview of the Agile Audit Process</p> <p>Skills for Agile Auditors</p> <p>Nuggets</p> <p>Chapter 5 Why Agile Audit?</p> <p>Avoid the Jurassic Auditor</p> <p>What’s Your Why?</p> <p>Who Is Using Agile Auditing?</p> <p>Starting Your Agile Auditing Change Transformation</p> <p>Agile Audit Frameworks</p> <p>What Are the Benefits of Agile Auditing?</p> <p>Can Agile Auditing Help Me Solve Problems in the Audit Process?</p> <p>Nuggets</p> <p>Chapter 6 Creating the Agile Mindset</p> <p>What Is an Agile Mindset?</p> <p>Build a Passion for Being Agile</p> <p>Start with Auditor Self-Assessments</p> <p>Do I Need to Call It Agile Auditing?</p> <p>Recipe: Getting Auditor Buy-In</p> <p>Nuggets</p> <p>Part II: Implementing Agile Auditing</p> <p>Chapter 7 Implementing Agile Auditing: Deciding Your Approach and Your Agile Audit Project Roles</p> <p>Choosing Your Implementation Strategy</p> <p>Full Agile Strategy</p> <p>Pilot Agile Strategy</p> <p>Agile Lite Strategy</p> <p>Dealing with Titles</p> <p>Product Owner</p> <p>Scrum Master</p> <p>Delivery Team Members (Developers)</p> <p>Dealing with People Challenges</p> <p>Nuggets</p> <p>Chapter 8 Implementing Agile Auditing: The Audit Planning Process</p> <p>Nontraditional Audit Planning (Agile Audit Planning)</p> <p>Dynamic Risk Assessments and Audit Planning</p> <p>Data-Driven Risk Assessments and Audit Planning</p> <p>Risk Universe Prioritizations and Audit Planning</p> <p>Product Backlog</p> <p>User Story</p> <p>Epic</p> <p>Recipe</p> <p>Nuggets</p> <p>Chapter 9 Implementing Agile Auditing: Planning Agile Audit Engagements</p> <p>Planning Agile Audit Resources</p> <p>Agile Audit Planning Steps</p> <p>Step 1: Hold the Sprint Planning Meeting</p> <p>Step 2: Agree on the Definition of Done</p> <p>Step 3: Agree on the Definition of Ready</p> <p>Step 4: Determine Your Project Tasks and Create Your Taskboard/Sprint Backlog</p> <p>Step 5: Prepare the Project Canvas and Other Planning Documents</p> <p>Agile Jargon</p> <p>Using Agile Auditing to Solve Engagement Planning Problems</p> <p>Poor Time Budgets/Estimates to Complete Audits</p> <p>Nuggets</p> <p>Chapter 10 Implementing Agile Auditing: Executing the Agile Audit</p> <p>Testing with the Audit Client</p> <p>Workpaper Documentation in an Agile Audit Environment</p> <p>Managing Scope Creep</p> <p>Audit Findings</p> <p>Using Agile Auditing to Solve Engagement Execution Problems</p> <p>Nuggets</p> <p>Chapter 11 Implementing Agile Auditing: Communicating Agile Audit Results</p> <p>Report Writing</p> <p>Daily Meetings to Communicate “Bugs,” Deficiencies, and Findings</p> <p>Sprint Review</p> <p>Do I Still Need a Report?</p> <p>Sprint Retrospective</p> <p>Using Agile Auditing to Solve Engagement Communication and Reporting Problems</p> <p>Nuggets</p> <p>Part III: Special Considerations</p> <p>Chapter 12 Agile Auditing in the “New Normal” Environment (Remote Auditing)</p> <p>The New Normal</p> <p>Existing Technologies</p> <p>Virtual Conferencing</p> <p>Data Analytics (DA)</p> <p>New Technologies and Agile Audit</p> <p>Robotics Desktop Applications, Robotics Process Automation, Machine Learning, and Artificial Intelligence</p> <p>Issues to Consider When Implementing These Technologies</p> <p>How Are These Technologies Affecting Audit, and How Can We Use Them to Become More Agile?</p> <p>Recipe for Starting DA</p> <p>Nuggets</p> <p>Chapter 13 Lean and Agile Auditing</p> <p>What Is Lean?</p> <p>Eliminating Waste Using Agile Auditing</p> <p>Nuggets</p> <p>Chapter 14 Exploring Kanban Agile Auditing</p> <p>What Is Kanban?</p> <p>When Can I Use Kanban?</p> <p>Kanban Principles Applied to Agile Auditing</p> <p>Managing Workflow, the Kanban Way</p> <p>Nuggets</p> <p>Chapter 15 Merging Risk-Based Auditing and Integrated Auditing with Agile Auditing</p> <p>Stop Creating Kitchen Sink Audits!</p> <p>What Is Risk-Based Auditing (RBA)?</p> <p>Extreme Risk-Based Auditing</p> <p>Can I Still Complete Integrated Audits in Agile Auditing?</p> <p>Nuggets 152</p> <p>Chapter 16 Building the Auditor Toolbelt and Self-Managing Agile Audit Teams</p> <p>Agile Auditing as a Tool</p> <p>Skills Needed to Be an Agile Auditor</p> <p>Becoming an Integrated Auditor in an Agile Audit World</p> <p>Using Scrum Values to Create Self-Managing Agile Audit Teams</p> <p>Benefits of Dealing with Self-Managing Teams</p> <p>Cautions of Dealing with Self-Managing Teams</p> <p>Nuggets</p> <p>Chapter 17 Preparing Your Organization for Agile Auditing/Creating the Agile Culture</p> <p>What Is Culture?</p> <p>Changing Others’ Perception of Auditors</p> <p>Participatory Auditing</p> <p>Influencing a Culture That Supports Agile Auditing</p> <p>The Influence of the Grateful Agile Leader</p> <p>What Do You Want for the Other Person?</p> <p>What Do You Want for Yourself?</p> <p>What Do You Want for Your Relationship with the Other Person?</p> <p>Ideal Conditions for Agile Auditing</p> <p>Nuggets</p> <p>Chapter 18 Passing Your Quality Assessment Review in an Agile Audit Environment</p> <p>Government Auditors</p> <p>Internal Auditors</p> <p>External Auditors</p> <p>Agile Auditing and Your QAR</p> <p>Audit Independence and Objectivity: Working with People over Processes and Tools</p> <p>Audit Planning: Doing What’s Right and Adding Value over Following a Preset Inflexible Plan</p> <p>Audit Documentation: Providing Relevant and Timely Insights over Extensive Audit Documentation</p> <p>Audit Report and Supervision: Client Collaboration and Relationship Building over Audit Report Negotiation</p> <p>Nuggets</p> <p>Chapter 19 Nuggets for Agile Audit Success</p> <p>Appendix A  Glossary of Terms</p> <p>Appendix B Product Backlog Template</p> <p>Appendix C Agile Audit Example</p> <p>Bibliography</p> <p>Index</p>
<p><b>RAVEN CATLIN</b> 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.</p><p><b>CECILIANA WATKINS</b> 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.</p>
<p>Traditional audits are replete with performance problems that can cause delays in completing audit work and delivering time-sensitive information to audit clients and stakeholders. Although the auditing industry has been slow to adopt it, the Agile framework is ideal for increasing the speed, accuracy, and efficiency of typical auditing engagements.<p><p>In <i>Agile Auditing: Fundamentals and Applications</i>, an expert team of trainers, practitioners, and authors in the risk management and auditing fields delivers an actionable and flexible set of solutions for anyone looking to adopt some of the most groundbreaking and disruptive technologies and strategies in auditing.</p><p>From artificial intelligence to machine learning, robotics process automation, and data analytics, the authors walk you through how to conduct audits better, faster, and more reliably. You’ll discover in-depth insights from over a dozen audit shops that have applied Agile auditing to improve their results and efficiency.</p><p>The book also includes practical discussions of how internal audit departments, including those in government agencies, can become more Agile in their work and how to successfully plan Agile auditing engagements using tried-and-true Agile methods like daily scrums, backlogs, and Kanban cards.</p><p>You’ll learn how to merge risk-based auditing and integrated auditing with Agile frameworks and how to avoid the “kitchen sink” audits that frequently degrade efficiency and slow the delivery of actionable insights. You’ll also find out how to create an Agile auditing culture in your organization to ensure the changes you implement endure for the long term and are enthusiastically adopted by your people.</p><p>Perfect for educators, practitioners, and students in the field of auditing and risk management, <i>Agile Auditing: Fundamentals and Applications</i> is a must-read guide for anyone looking for ways to increase the efficiency and effectiveness of their auditing techniques.</p>
<p>Praise for <b>AGILE AUDITING</b></p><p>“In <i>Agile Auditing: Fundamentals and Applications</i>, Raven and Ceciliana skillfully apply the Agile Manifesto principles and values to the auditing profession in a clear, engaging, and approachable style. As they translate the Agile principles to their profession, they masterfully and thoughtfully discuss the importance of creating a <i>Grateful Leadership</i> culture to increase collaboration and succinctly capture the importance of creating a culture of appreciation throughout the organization and the Agile audit team. This valuable book couldn’t come at a better time as we face unprecedented changes and find ourselves in dire need of valuable assurance focused on areas of greater risk to organizations’ survival.”<BR> <b>—Judith W. Umlas,</b> author, <i>Grateful Leadership: Using the Power of Acknowledgment to Engage All Your People and Achieve Superior Results</i>; Sr. Vice President and Trainer, International Institute for Learning (IIL)</p><p>“As public and private organizations increasingly move to a risk-intelligent approach to optimize performance, the auditing team plays a pivotal role in providing real-time audit findings for timely course correction. <i>Agile Auditing</i> offers a risk-based framework to adopt and adapt a real-time approach, enhancing the value proposition of the audit team to the organization’s mission and goals. My esteemed appreciation to Raven and Ceciliana for giving us a guide and tool chest for the successful implementation of tested Agile auditing practices.”<BR> <b>—Kathleen Webb,</b> former Director of Performance Improvement, California Government Operations Agency</p><p>“In this revered book, Raven and Ceciliana do an excellent job of tackling how to use auditing to support Agile in your organization by addressing risks to the organization. The authors do so in a useful way for both novice and experienced readers. This is a rare find for a book to do such a great job addressing both readers. In an age where we have limited time, know that yours would be valuably spent reading this excellent book!”<BR><b>—Susan Parente,</b> PMP, CISSP, PMI-RMP, PMI-ACP, CSM, CSPO, PSM I, SFC, SDC, SMC, SPOC, SCT, ITIL, RESILIA, CRISC, GLCP, MS Eng. Mgmt., Agile and risk management subject matter expert</p><p>“Raven and Ceciliana are highly respected experts in the field of internal audit and true thought leaders on innovative audit practices. This book has created a fantastic ‘go-to’ resource to support the implementation of an Agile framework for any audit team. I found the support included about the real value achieved by implementing an Agile framework especially compelling. As an active practitioner looking to implement more Agile practices, I appreciated the depth of insight and perspective the authors shared based on their own practical experience. Overall, the book would be a great resource for auditors at any stage of their Agile journey.” <BR><b>—Sarah Saunders,</b> CIA, CFSA, CIDA, Assistant Vice President, Internal Audit</p><p>“Scrum has long been adding value to businesses well beyond its software origins. I am always excited to see a new pioneering application of the framework that revolutionizes a field like risk management and internal audit.”<BR><b>—JJ Sutherland,</b> CEO, Scrum Inc.</p>

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