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The paper outlines how to apply Agile principles in positioning and audit performance, highlights maturity considerations, and contrasts traditional versus Agile approaches through multiple case studies and key lessons.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/general/","General",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/agile-internal-audit-part-2-concrete-guidance-for-set-up-and-execution-of-agile-audits/250783/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/agile-internal-audit-part-2-concrete-guidance-for-set-up-and-execution-of-agile-audits/250783.png","ImageObject",442,249,{"name":42,"@type":43},"Caleb Sterling","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-21","2026-09-12",true,{"@type":52,"interactionType":53,"userInteractionCount":22},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"How does an Agile mindset help an Internal Audit Function during rapidly changing conditions?","Question",{"text":62,"@type":63},"Agile helps the IAF respond timely and effectively to internal and external developments. 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It also notes the need to balance Agile ways of working with formal documentation and the IIA Standards.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},250783,1789256162,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,113,118,123],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":110,"show_sort_weight":111,"slug":112},17,"Forms",40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":115,"show_sort_weight":116,"slug":117},18,"Letters",30,"letters",{"id":119,"doc_module":22,"doc_module_name":25,"category_name":120,"show_sort_weight":121,"slug":122},21,"Paper Templates",5,"papers-templates",{"id":124,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":4,"slug":125},158,"general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":124,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":22,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":114,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":79,"read_time":139},962084925290,"https://ap-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45","White paper on working Agile within Internal Audit Functions  \nPart II: Concrete guidance for the set-up of the Agile Internal Audit Function and the execution of Agile audits  \nAgile  \nInternal Audit  \nOctober 2020  \n2 | Agile Internal Audit  \nAgile  \nInternal Audit  \n© 2020 KPMG, a Hong Kong partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.  \nAgile Internal Audit I 3  \nChallenging, valuable and innovative…  \n… are key words used by their stakeholders to describe Agile Internal Audit Functions (IAFs) .“Agile is also about showing guts”, said a major international bank, which is already applying this innovative way of working.  \nIn 2019, KPMG conducted an international survey1 among more than 120 organizations about the application of Agile principles within different departments. Eighty per cent of the organizations has started to work in a more Agile way in the past three years and the remaining twenty per cent had already been doing so for a longer period. This shows that organizations, and therefore IAFs, are working more and more Agile.  \nBased on our international client exposure and experiences with Agile auditing, we further elaborate on the theoretical knowledge and practical insights of part 1 and provide concrete guidance in applying the Agile principles in this second white paper.  \nPart 1  \nThe first publication (January 2019) had the goal of providing insight in the added value of Agile method and principles for an IAF.  \nPart 2  \nThis publication offers concrete guidance on how the IAFcan apply the principles of Agile auditing in its positioning and the performance of the audits. In addition, a number of leaders in the field of Agile auditing share their main lessons and experiences  \nin this fields.  \nPart 1  \n— Origin of Agile  \n— Traditional Waterfall vs Agile auditing  \n— Agile and Internal Audit  \n— Main Agile concepts  \n— Agile and the IPPF  \n— Agile Internal Audit Maturity Model  \nPart 2  \n— Mindset and the Agile application  \n— Impact of Agile working on the IAF  \n— Impact of Agile on the design of the IAF  \n— Case Study 1  \n— Performing an Agile Internal Audit  \n— Case Study 2  \n— Challenges in Agile Internal Audit  \n— Traditional versus Agile audit approach  \n— Case Study 3  \n1 The complete results of the survey can be found here.  \n© 2020 KPMG, a Hong Kong partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.  \n4 | Agile Internal Audit  \nMindset and the Agile application  \nAgile working is becoming increasingly important within the organizations according to 71% of the respondents  \nSource: survey conducted under 120 organizations globally (KPMG, 2019)  \nMindset of the IAF  \nAgile working helps an IAF respond in a timely and effective manner to internal and external developments. Also in times of crisis (like the current COVID-19 crisis), the Agile mindset proves to be valuable. Agile working offers IAFs flexibility toreprioritize audits and perform them in a changed and/or disrupted environment. The following limitations can be considered here: the risk landscape that changes completely for topics such as business continuity management or business resilience or fieldwork that must be arranged differently, because physical access to locations is no longer possible for a period.  \nAn IAF can apply the Agile principles in its own way. After all, it is not a ‘one size fits all’approach. The IAF must continuously ask itself: how can the Agile principles be applied effectively within the team and the organization?  \nAgile working has the greatest effect within IAFs where:  \n— audits must be finalized in a short period in order to satisfy the expectations from the stakeholders or the annual audit plan is executed more flexibly following a recen","cbCaihpaNNsf5VmO","https://ap.wps.com/l/cbCaihpaNNsf5VmO","pdf",5446787,"English","# Mindset and the Agile application\n## Current situation\n# Part 2: Concrete guidance\n## Impact of Agile working on the IAF\n## Impact of Agile on the design of the IAF\n## Performing an Agile Internal Audit\n## Case Study 1\n## Case Study 2\n## Challenges in Agile Internal Audit\n## Traditional versus Agile audit approach\n## Case Study 3","[{\"question\":\"How does an Agile mindset help an Internal Audit Function during rapidly changing conditions?\",\"answer\":\"Agile helps the IAF respond timely and effectively to internal and external developments. It also supports flexibility to reprioritize audits and operate in changed or disrupted environments, such as during crises.\"},{\"question\":\"Why is Agile not a one-size-fits-all approach for IAFs?\",\"answer\":\"The IAF must continuously assess how Agile principles can be applied effectively within the team and the organization. Implementation should be adapted while still maintaining audit fundamentals and standards.\"},{\"question\":\"What key elements make Agile Internal Audit execution effective compared with traditional approaches?\",\"answer\":\"The paper emphasizes short cycles, continuous evaluation, and more frequent interactions with the auditee. It also notes the need to balance Agile ways of working with formal documentation and the IIA Standards.\"}]","Agile Internal Audit - Part 2 - Concrete guidance for set-up and execution of Agile audits | PDF",6]