Implementing Agile Auditing: Communicating Agile Audit Results
Raven Catlin, Ceciliana Watkins · 2021
Writing audit reports is undoubtedly our least favorite part of auditing, particularly since there is no standard language or structure universal to the profession. The IIA Standards require internal auditors to communicate the results of engagements. Before communicating results, issuing an opinion, or providing a final report from an audit perspective, Agile audit teams hold a Sprint Review, as an informative session, with the team members, Scrum Master, and Product Owner. All Agile team members understand the expected value of the Agile audit. Three activities should not happen at the Sprint Review: decision making, product backlog refinement, and commitment to the next sprint. The auditors maintained contact with the regulators prior to implementing significant adaptions to their Agile auditing approach to keep the regulators abreast of and comfortable with the methodology.