Transforming to agile audit: A case study research

Dirk Beerbaum

Research output: Contribution to journalArticleScientificpeer-review

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.
Original languageEnglish
JournalJournal of Applied Research in the Digital Economy
Publication statusAccepted/In press - 25 Oct 2020
MoE publication typeA1 Journal article-refereed

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