AGILITY OF INTERNAL AUDIT
DOI:
https://doi.org/10.5937/Rev2196057JKeywords:
agility, Scrum, audit, software, planning, teamAbstract
The dynamic changes in the market conditions are increasingly moving away from the reactive audit planning. The increasingly prevalent approach implies agility, i.e. faster adjustment to the external and internal environment, whose result includes the improved operational performance, quality and satisfaction of audit clients. One way to introduce agility in internal audit is to adopt the methodology Scrum, a management approach applied in several project organizations in various industries. By implementing the best experiences of Scrum, a better overview, thinking, learning and adjustment would be achieved. The principles of having to check and adjust, which are inherent in Scrum, enable the teams to work efficiently in the ever-changing conditions, resulting in a high level of sustainable productivity. The paper provides an overview of the agile organizations, specific planning, Scrum principles and concepts for application in audit teams.
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