There’s never been a better time to be an internal auditor. The internal audit profession is being asked to respond to an ever-increasing set of issues that reside in technology, compliance, culture, risk and other emerging hot topics. The ability for internal audit functions to remain relevant and address the needs of their clients is incumbent upon using new tools and techniques, including the Agile methodology.
Here, we describe the core components and supporting elements of an Agile audit, as well as some of the risks and challenges associated with Agile and how to address them.