Agile Auditing
Agile internal auditing (Agile IA) is derived from popular agile software development (Agile SD) methodologies and uses the values, principles, and practices of these in the execution of internal audit engagements.
Internal auditors also can bring new value to their organizations by weighing how the pandemic is affecting the organization’s operating model, demonstrating how audit insights can help, and providing assurance over strategies to remain relevant.
A Blueprint to Managing Corporate Fraud Risk During a Pandemic offers a practical approach to directly address the scenario of an increased risk of fraud (corruption, misappropriation of assets, fraudulent financial statements) in organizations due to the pandemic.