School of Information Systems

AGILE AUDIT EXECUTION PROCESS

23 Jul 2025

Executing an Agile audit requires iterative, collaborative, and adaptable practices that align seamlessly with Agile principles. The process prioritizes real-time insights, continuous improvement, and smooth integration into Agile workflows. Below is a detailed overview of the Agile audit execution process: here step-by-step guide to the Agile audit execution process: 

  1. Initiation and Planning Confirmation
  • Kick-Off Meeting: Conduct a meeting to confirm audit objectives, scope, and plans with stakeholders. 
  • Review Backlog: Ensure the prioritized audit tasks align with current organizational priorities and risks. 
  • Task Allocation: Assign responsibilities for specific tasks within the planned iteration or sprint. 
  1. Iterative Execution
  • Conduct Audit Tasks in Sprints: 
  • Conduct activities such as control testing, interviews, and data analysis during each sprint. 
  • Deliver tangible outputs (e.g., findings and recommendations) after every sprint. 
  • Define sprint goals and create a sprint backlog from the overall task list, prioritizing high-risk areas. 
  •  Allocate resources based on team capacity and expertise. 
  • Collaborate with Teams: Work closely with auditees to gain insights, clarify processes, and validate findings. 
  • Focus on High-Impact Areas: Prioritize high-risk or high-value tasks within each iteration. 
  1. Regular Check-Ins and Stand-Ups
  • Daily Stand-Ups: 
  • Hold short meetings to review progress, address obstacles, and realign priorities. 
  • Encourage open communication to maintain transparency and resolve challenges promptly. 
  • Adjust plans as needed to stay on track.. 
  1. Real-Time Feedback and Reporting
  • Provide Ongoing Insights: Share observations and actionable recommendations throughout the audit process to enable immediate improvements. 
  • Use Data Visualization: Present findings clearly with dashboards, charts, and other visual tools for better stakeholder understanding.. 
  1. Continuous Risk Assessment
  • Monitor Emerging Risks: Stay alert to changes in the business environment or workflows that might introduce new risks. 
  • Adjust Focus: Adapt audit activities based on updated risk priorities. 
  1. Collaboration and Engagement
  • Maintain Open Communication: Foster trust and transparency with auditees through regular interaction. 
  • Support Teams: Help auditees understand findings and implement corrective measures effectively. 
  1. Audit Execution:
  • Perform Planned Procedures: Execute tasks like: 
    • Collecting evidence (e.g., through interviews or document reviews). 
    • Conducting control tests and analyzing data. 
    • Documenting findings and observations. 
  • Engage with Auditees: Regularly interact to clarify details and share progress. 
  • Document Thoroughly: Maintain detailed and clear audit documentation. 

Key Principles of Agile Audit Execution: 

  • Collaboration: Strong collaboration between auditors and auditees throughout the audit process. 
  • Flexibility: Ability to adapt to changing circumstances and adjust the audit plan accordingly. 
  • Continuous Feedback: Regular feedback loops between auditors and stakeholders. 
  • Focus on Value: Prioritizing audit activities that deliver the most value to the organization. 
  • Continuous Improvement: Regularly reviewing and refining the audit process based on lessons learned. 
  1. 8. Sprint Review:
  • Evaluate Sprint Outcomes: Review progress at the end of each sprint to ensure alignment with goals. 
  • Share Findings: Present results and insights to stakeholders, including auditees and management. 
  • Gather Feedback: Incorporate stakeholder input into the next iteration to improve execution. 
  1. 9. Sprint Retrospectives
  • Analyze Performance: Reflect on the sprint to identify successes and areas for improvement. 
  • Incorporate Feedback: Use input from stakeholders and team members to enhance future processes. 
  • Enhance Continuously: Apply lessons learned to refine the audit approach. 
  • Discuss what went well and what could be improved.  
  • Identify areas for process improvement within the audit team.  
  • Adjust the audit approach based on lessons learned. 
  1. 10. Documentation and Reporting
  • Maintain Clear Records: Document findings, recommendations, and actions taken during each sprint. 
  • Generate Incremental Reports: Provide stakeholders with iterative reports that summarize progress and key insights. 
  • Final Report Compilation: At the conclusion of the audit, consolidate sprint outcomes into a comprehensive final report. 
  1. 11. Continuous Improvement
  • Integrate Learnings: Apply lessons learned from the audit to improve future processes and methodologies. 
  • Support Teams Post-Audit: Offer guidance for ongoing risk management and compliance. 
Joni Suhartono