As businesses focus on digital transformation for speed and service, they tend to put more emphasis on individuals and interactions than processes and tools. In the process, rigid hierarchical business processes are being replaced with collaboration, iterative processes and constant communication across the enterprise.
Protiviti’s Liz Berger recently co-hosted a webinar on how Agile methodologies can be adapted most effectively to next-generation internal audit practices. In this article, we want to take the opportunity to define what we mean by ‘‘Agile’’ as it applies to internal audit.