دانلود کتاب تحول حسابرسی چابک و فراتر از آن

As more audit departments are exploring agile audit, the definition of agile audit is becoming more apparent. Software developers and project managers often use agile to describe a mindset for produc­ing results more quickly based on changing requirements and shift­ing priorities. For our purposes, agile auditing is a customer-centric approach to developing and executing audits, based on a shorter audit lifecycle from assessment to reporting, which focuses on gaining and sharing insights with management related to the most urgent risks in an organization. We can apply an agile approach throughout the audit lifecycle, encompassing the risk assessment, audit plan, field­work, and reporting phases. Throughout this book, we will use this definition to consider how an agile transformation can reshape the audit department.