Оглавление
Raven Catlin. Agile Auditing
Table of Contents
List of Tables
List of Illustrations
Guide
Pages
Agile Auditing. Fundamentals and Applications
Tables and Figures
Foreword
Preface
Acknowledgments
About the Authors. RAVEN CATLIN
CECILIANA WATKINS
List of Acronyms
Introduction
CHAPTER 1 What Is Agile? AGILE IS A FRAMEWORK
DEFINITIONS OF AGILE
THE AGILE MANIFESTO
AGILE FRAMEWORKS
SCRUM FRAMEWORK
Scrum/Agile Roles
Product Owner
Scrum Master
Delivery Team (Developers)
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
Action‐Oriented
Collaborate
Co‐locate
Innovate
Iterate
Nimble
Promote Efficacy
Quick
Relevant
Responsive
Empowered
Focused
Informed
Self‐Motivated
Transparency
Openness
DO I NEED TO CALL IT AGILE AUDITING?
RECIPE: GETTING AUDITOR BUY‐IN
NUGGETS
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
Skills for Product Owners
Scrum Master
Skills for Scrum Masters
Delivery Team Members (Developers)
Skills for Delivery Team Members
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: PRIORITIZE AND SELECT YOUR USER STORIES
Recipe 1: Use Your Current Audit Universe
Recipe 2: Create a New Risk Universe with Refinement Meetings
NUGGETS
CHAPTER 9 Implementing Agile Auditing: Planning Agile Audit Engagements. PLANNING AGILE AUDIT RESOURCES
SELF‐MANAGING TEAMS
AGILE AUDIT PLANNING STEPS
Step 1: Hold the Sprint Planning Meeting
Step 2: Agree on the Definition of Done
Step 3: Agree on the Definition of Ready
Step 4: Determine Your Project Tasks and Create Your Taskboard/Sprint Backlog
Step 5: Prepare the Project Canvas and Other Planning Documents
AGILE JARGON
USING AGILE AUDITING TO SOLVE ENGAGEMENT PLANNING PROBLEMS
Poor Time Budgets/Estimates to Complete Audits
New Audit: Sales Practices. Traditional audit planning:
Agile audit planning:
Repeat Audit: Accounts Payable. Traditional audit planning:
Agile audit planning:
NUGGETS
CHAPTER 10 Implementing Agile Auditing: Executing the Agile Audit. TESTING WITH THE AUDIT CLIENT
TESTING WITH THE AUDIT CLIENT
WORKPAPER DOCUMENTATION IN AN AGILE AUDIT ENVIRONMENT
MANAGING SCOPE CREEP
AUDIT FINDINGS
USING AGILE AUDITING TO SOLVE ENGAGEMENT EXECUTION PROBLEMS
NUGGETS
CHAPTER 11 Implementing Agile Auditing: Communicating Agile Audit Results. REPORT WRITING
DAILY MEETINGS TO COMMUNICATE “BUGS,” DEFICIENCIES, AND FINDINGS
SPRINT REVIEW
DO I STILL NEED A REPORT?
SPRINT RETROSPECTIVE
USING AGILE AUDITING TO SOLVE ENGAGEMENT COMMUNICATION AND REPORTING PROBLEMS
NUGGETS
CHAPTER 12 Agile Auditing in the “New Normal” Environment (Remote Auditing) THE NEW NORMAL
EXISTING TECHNOLOGIES. Virtual Conferencing
Techniques for Effective Virtual Conferencing
*Ground rules:
During the meeting:
After the meeting:
Training for meeting hosts:
Data Analytics
Other notable Vs of data include:
Data Analytics Process
NEW TECHNOLOGIES AND AGILE AUDIT
Robotic Desktop Applications, Robotics Process Automation, Machine Learning, and Artificial Intelligence
Differences between RDA, RPA, ML, and AI
Issues to Consider When Implementing These Technologies
How Are These Technologies Affecting Audit, and How Can We Use Them to Become More Agile?
RECIPE FOR STARTING DATA ANALYTICS (DA)
NUGGETS
CHAPTER 13 Lean and Agile Auditing. WHAT IS LEAN?
ELIMINATING WASTE USING AGILE AUDITING
NUGGETS
CHAPTER 14 Exploring Kanban Agile Auditing. WHAT IS KANBAN?
WHEN CAN I USE KANBAN?
KANBAN PRINCIPLES APPLIED TO AGILE AUDITING
MANAGING WORKFLOW, THE KANBAN WAY
NUGGETS
CHAPTER 15 Merging Risk‐Based Auditing and Integrated Auditing with Agile Auditing
STOP CREATING KITCHEN SINK AUDITS!
WHAT IS RISK‐BASED AUDITING (RBA)?
Extreme Risk‐Based Auditing
CAN I STILL COMPLETE INTEGRATED AUDITS IN AGILE AUDITING?
NUGGETS
CHAPTER 16 Building the Auditor Toolbelt and Self‐Managing Agile Audit Teams. AGILE AUDITING AS A TOOL
SKILLS NEEDED TO BE AN AGILE AUDITOR
BECOMING AN INTEGRATED AUDITOR IN AN AGILE AUDIT WORLD
USING SCRUM VALUES TO CREATE SELF‐MANAGING AGILE AUDIT TEAMS
BENEFITS OF DEALING WITH SELF‐MANAGING TEAMS
CAUTIONS OF DEALING WITH SELF‐MANAGING TEAMS
NUGGETS
CHAPTER 17 Preparing Your Organization for Agile Auditing/Creating the Agile Culture
WHAT IS CULTURE?
CHANGING OTHERS' PERCEPTION OF AUDITORS
PARTICIPATORY AUDITING
INFLUENCING A CULTURE THAT SUPPORTS AGILE AUDITING
The Influence of the Grateful Agile Leader
What Do You Want for the Other Person?
What Do You Want for Yourself?
What Do You Want for Your Relationship with the Other Person?
IDEAL CONDITIONS FOR AGILE AUDITING
NUGGETS
CHAPTER 18 Passing Your Quality Assessment Review in an Agile Audit Environment
GOVERNMENT AUDITORS
INTERNAL AUDITORS
EXTERNAL AUDITORS
AGILE AUDITING AND YOUR QAR
Audit Independence and Objectivity – Working with People over Processes and Tool
Audit Planning: Doing What's Right and Adding Value over Following a Preset Inflexible Plan
Audit Documentation: Providing Relevant and Timely Insights over Extensive Audit Documentation
Audit Report and Supervision: Client Collaboration and Relationship Building over Audit Report Negotiation
NUGGETS
CHAPTER 19 Nuggets for Agile Audit Success
Glossary of Terms
Appendix A: Product Backlog Template
Appendix B: Agile Audit Example
SECURITY/ACCESS CONTROLS: DEFICIENCIES IN THE USER PROVISIONING PROCESS FOR TERMINATIONS
Day 1
Day 2
Day 3
Day 4
Day 5:
Bibliography
Index
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