The Agile Framework has come sneaking in everywhere the last couple of years. It all began in the software development business, based on iterative development, where solutions are brought to the table by collaboration between self-organising and cross-functional teams, and has expanded into almost every industry worldwide. Danish Internal Audit Functions have also been following this development, i.e. the Agile Auditing has been introduced and implemented within these functions in several organisations. The Agile Auditing approach can help Internal Audit Functions modernize the way of working and maintain attention to the rapidly changing world; i.e. a fast-changing world where international influence demands the functions to be highly flexible and react quickly. Furthermore, the Agile Auditing leads the opportunity to support the Internal Audit Functions to be more cooperative within the entire internal organisation. It was seen that there has been an increase in the expectations of deliveries from the Internal Audit Functions, forcing them to prove their worth, e.g. through Agile Auditing. Hence, this thesis has examined two Danish experts in the subject’s expectations of how the implementation of Agile Auditing in Denmark is done, and which pitfalls they expected to see. In addition, six Danish Internal Audit Functions where interviewed in relation to their way of implementing Agile Auditing and their experiences in the given process. The analysis is structured and based on the audit process, which includes the planning-, performance- and reporting phase. Furthermore, an additional section has been added, introducing the implementation of Agile Auditing on a higher level for the Internal Audit Functions. This was done, since it was found, that the Functions divide the implementation between the general level and the level for individual audit assignment. Moreover, this thesis emphasises that the Internal Audit Functions have implemented Agile Auditing differently. Some have used the methodology introduced in the theory section as expected, such as Scrum, Kanban etc., while others have used different elements or just some parts of curtain and other methodologies. The analysis finds that the experts' expectations of the implementation, have been met to some extent, however it was also experienced, that the Internal Audit Functions acted upon normal conditions. 2 Consequently, the analysis provides an in-depth insight into how the experts' expectations of the implementation of Agile Auditing and associated pitfalls are, as well as how the respondents from the Danish Internal Audit Functions have implemented Agile Auditing in practice. Hence in relation to the observations, analysis and recommendations, this writing should have the purpose of summarising specific statements for professionals to gain information on the implementation of Agile Auditing.
|Educations||MSc in Auditing, (Graduate Programme) Final Thesis|
|Number of pages||126|