Abstract
We investigate the application of internal agile audit to compliance projects. Audit compliance projects usually apply waterfall approach, however given the fast spread of agile methodology into IT and non-It projects audit become agile. In absent of a framework for agile audit and the limited available literature on this topic, we identify a research gap. The findings have implications for practitioners for internal audit in better understanding the transformation process.
The companies which undergo agile audit can better understand main drivers. The article concludes that agile audit methodology strictly applied contain major unique advantages towards waterfall approach for efficiency and effectiveness for internal audit.
The companies which undergo agile audit can better understand main drivers. The article concludes that agile audit methodology strictly applied contain major unique advantages towards waterfall approach for efficiency and effectiveness for internal audit.
Original language | English |
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Journal | Journal of Applied Research in the Digital Economy |
Publication status | Accepted/In press - 25 Oct 2020 |
MoE publication type | A1 Journal article-refereed |